What it means
The IRS intends to levy your assets and is notifying you of your right to a Collection Due Process hearing.
Respond within
30 days from the date on the notice
What to send
Payment, a payment plan proposal, or Form 12153 within 30 days.
When to get help
Get representation inside the 30 days.

What the letter says

Same effect as an LT11: the last notice before wages, bank accounts, or other property can be levied. The 30-day hearing right is the protection.

What to do

Pay, propose an installment agreement, or file Form 12153 to request a hearing, which pauses the levy while appeals reviews your case.

What to gather

  • Every collection notice with dates
  • Balance records
  • Form 12153
  • A monthly budget

Write back

The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your LT11 notice or Letter 1058
  3. IRS, Understanding your CP90 notice
  4. IRS, About Form 12153