Levy notice
Washington, DC IRS levy defense.
Mr. Powell answers the levy notice and requests the Collection Due Process hearing it offers. LT11 and Letter 1058 are final notices of intent to levy. 26 U.S.C. section 6330 gives a 30-day window to request a Collection Due Process hearing after a final notice of intent to levy, and section 6320 gives a 30-day window after a Notice of Federal Tax Lien filing, running from the end of the five-business-day period after the filing. A timely levy hearing request generally suspends the levy actions at issue under section 6330(e)(1). A lien hearing request does not by itself stop a levy. Either request preserves Tax Court review under section 6330(d)(1). The date printed on the notice controls; do not use this page to calculate it.
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in IRS levy matters nationwide.
Each matter begins with the levy notice, the assessed balance, and any hearing deadline printed on the letter.
The levy procedures described on this page were checked on irs.gov and uscode.house.gov on September 4, 2026. The lien and levy hearing rules were rechecked against 26 U.S.C. sections 6320 and 6330 on September 10, 2026. The notice in hand controls over this summary.
What is an IRS levy and what can the IRS take?
The IRS describes a levy as a legal seizure of property to satisfy a tax debt. A wage levy reaches pay. A bank levy reaches funds in an account. The notice states which action the IRS says it is taking and any hearing rights that notice offers.
A federal tax lien is different. A lien is the government’s legal claim against property after assessment, notice, and unpaid tax. Read the paper in hand before treating the problem as a levy, a lien, or both.
Official source: What is a levy
Official source: Understanding a federal tax lien
Official source: IRS Publication 594
Official source: 26 U.S.C. 6330, notice and opportunity for hearing before levy
Official source: 26 U.S.C. 6320, notice and opportunity for hearing upon filing of notice of lien
The work
Read the levy notice.
Read the levy notice
Identify the tax years, the assessed balance, whether the letter is a notice of intent to levy or a levy already served, and any hearing date printed on it.
Separate a levy from a lien
A federal tax lien is a legal claim against property. A levy takes property to pay the tax. The paper notice controls which step the IRS says it is taking.
Protect hearing rights
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. The date and instructions on that letter control.
Address the collection alternative
If a hearing is available, the IRS may consider payment, an offer in compromise, a temporary delay of collection, or other options the notice allows, subject to eligibility.
Hearing rights and collection alternatives.
The IRS says to request a Collection Due Process hearing within 30 days from the date of LT11 or Letter 1058. The date and instructions on the notice control. Do not use this page to calculate that deadline. Some collection actions also qualify for the Collection Appeals Program. IRS Publication 1660 explains the difference.
Collection alternatives can include a payment plan, an offer in compromise, or a temporary delay of collection, subject to eligibility. Required returns generally must be filed. Read IRS collections for the broader collections path.
For a Maryland resident, a Chapter 13 plan can also pay priority tax debt over time under court supervision; see Chapter 13 for IRS back taxes.
Official source: Collection Due Process FAQs
Official source: IRS Publication 1660
Questions
Common questions.
What is an IRS levy?
The IRS describes a levy as a legal seizure of property to satisfy a tax debt, and 26 U.S.C. section 6331 authorizes collection of an assessment by levy. A wage levy reaches pay. A bank levy reaches funds in an account. A levy is a different step from a federal tax lien under section 6321, which is the government's claim against property rather than a seizure of it. The notice states which action the IRS says it is taking and any hearing rights that notice offers.
What is the difference between an IRS levy and a federal tax lien?
A federal tax lien under 26 U.S.C. section 6321 is the government's legal claim against property, arising after assessment, notice and demand, and nonpayment. A levy under section 6331 takes property to pay the tax. The hearing rights differ as well. Section 6320 gives a 30-day window to request a Collection Due Process hearing after a Notice of Federal Tax Lien filing, running from the end of the five-business-day period after the filing, and section 6330 gives 30 days after a final notice of intent to levy. A lien hearing request does not by itself stop a levy.
What hearing rights can a notice of intent to levy include?
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. Under 26 U.S.C. section 6330 and Treasury Regulation 301.6330-1, the request period is the 30 days that begin the day after the date of the notice, and the request is made on Form 12153. A timely levy hearing request generally suspends the levy actions at issue under section 6330(e)(1), and it preserves Tax Court review of the resulting determination under section 6330(d)(1). The date and instructions printed on the notice control.
What collection alternatives may apply after a levy notice?
Where a hearing is available, Appeals may consider payment in full, an installment agreement, an offer in compromise, a temporary delay of collection, or another option the notice allows, subject to eligibility. Required returns generally must be filed. An installment agreement does not extend the collection period; the Internal Revenue Manual states that the collection statute is not suspended while an agreement is in effect. Some collection actions instead qualify for the Collection Appeals Program, and IRS Publication 1660 explains the difference between that program and a Collection Due Process hearing.
Which IRS letters concern levy action?
CP504 is a notice of intent to levy on a state tax refund. LT11, Letter 1058, and CP90 are final notices of intent to levy that carry Collection Due Process hearing rights. A balance-due series such as CP14 or CP501 usually precedes them. Letter 3172 is the notice of a filed Notice of Federal Tax Lien, which carries its own 26 U.S.C. section 6320 hearing right. The code printed on the paper identifies which notice is in hand.
What may follow a levy notice.
A balance-due series such as CP14, CP501, or CP504 may precede levy action. Letter 3172 concerns a Notice of Federal Tax Lien. A Collection Due Process request, if available, is heard by Appeals. Use the IRS Letter Check for a supported notice code.
Related pages
Related IRS levy resources.
- IRS collectionsReturn to the collections hub for unpaid balances, liens, levies, and payment options.
- CP504Notice of intent to levy.
- LT11 and Letter 1058Final notice of intent to levy and Collection Due Process hearing rights.
- CP90 and CP91The Federal Payment Levy Program final notice and the notice before a Social Security levy.
- IRS Form 12153The hearing request that answers a final notice of intent to levy.
- Offer in compromiseA collection alternative the IRS may consider if the taxpayer qualifies.
- IRS installment agreementNo levy while a request is pending or an agreement is in effect, under section 6331(k).
- IRS AppealsCollection Due Process hearings are heard by the IRS Independent Office of Appeals.
- CDP vs equivalent hearingThe 30-day CDP window, Tax Court review, and the later equivalent-hearing path.
Send the letter code and the date printed on it.
Tell me what the levy notice says and any hearing date printed on it. Send only a high-level summary.
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