VALID › Notice Library › LT11 notice or letter 1058
In the IRS’s own words · not reviewed by VALID
LT11 letter explained, in the IRS’s own words
We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.
Read the full LT11 page on irs.gov ↗
What this notice or letter is about
We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.
What you need to do
- Pay your unpaid balance: When you pay your balance in full, we’ll stop adding interest and applicable penalties. You can quickly and easily, pay your balance online. Visit your Online Account to determine your balance. If you can’t pay the full amount, pay what you can now; payments will reduce the amount of interest and applicable penalties added to the remaining balance in the future. If you’re current on your tax filings, you can request an installment agreement to pay the remaining balance on your account over time.
If you can’t apply online, call us at the number on your notice or letter, or mail in an installment agreement request PDF.
- If you already paid in full or think we haven’t credited a payment, send proof of that payment to us using the address at the top of your notice or letter.
- If you’re unable to pay the balance due, contact the telephone number listed on the notice or letter.
You may want to
Request an appeal to the proposed levy action by following the instructions on the letter. See Collection due process (CDP) FAQs page for more information.
What happens if I don’t respond to this notice of letter or don’t pay?
We can attach a levy to your wages or bank accounts up to the amount owed. We may also file a Notice of Federal Tax Lien.
You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports.
What kinds of property can the IRS levy?
Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.
Can I appeal the balance due?
You may request a collection due process hearing. See the notice or letter for directions. See Collection due process (CDP) FAQs page for more information.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.