This is the best protection you have to file this appeal. It makes the IRS Independent Office of Appeals look into your case and legally prohibits the IRS from seizing your assets (like bank accounts and wages) until the appeal is settled.
What Are IRS LT11 Appeal Rights?
In the opinion of Advocate Shahid (Tax Advisory and Research Specialist). IRS LT11 appeal rights are for taxpayers to appeal a proposed IRS levy before the IRS actually makes a levy.
- 30 days to request a CDP hearing
- Form 12153 to officially request the hearing
- The opportunity to discuss collection alternatives
- The ability to challenge certain IRS collection issues
- Protection from immediate levy action while a timely appeal is pending in many situations
The appeal process is available to the taxpayer to ask for any of the following:
- Installment agreement (payment plan)
- Offer in compromise
- Currently not collectible status
- Collection alternatives
- Review of certain tax issues
What Is an IRS LT11 Notice?
IRS LT11 Notice Meaning
- The IRS LT11 notice is an official IRS correspondence letter that is mailed to a taxpayer when the IRS feels the person owes federal taxes and it has not been paid.
- The notice states that the IRS wants to take action to collect the tax debt if the taxpayer doesn’t respond or pay the debt.
- Many filers look into the IRS LT11 notice since they do not know if it is a regular IRS letter or it’s an urgent matter. Unlike previous ‘balances due’ notices, LT11 has serious legal implications as they contain the taxpayer’s rights to hold a hearing.
Generally, the LT11 notice will contain:
- Amount of unpaid tax
- Tax periods involved
- IRS collection warning
- Appeal rights information
- Deadline for requesting a hearing
- Instructions for filing Form 12153
LT11 Notice From IRS Explained
- Ignoring earlier IRS collection letters
- Failing to pay an assessed tax balance
- Defaulting on a previous IRS payment arrangement
- Having unpaid penalties and interest added to the account
- Not resolving tax filing issues
Suppose that a small business owner prepared a tax return indicating that he had $25,000 in taxes due and was unable to pay the amount due. If a taxpayer doesn’t respond to a few IRS notices and doesn’t set up a payment plan, the IRS issues an LT11 notice. IRS is alerting taxpayers at this point that they could have their bank account or wages directly taken by it.
LT11 vs Letter 1058: Are They the Same?
There are a number of similarities and differences between IRS LT11 and Letter 1058, which may be why many taxpayers seek to learn more about one notice versus the other.
Both notices generally:
- Notify taxpayers of unpaid tax liabilities
- Explain the IRS intention to levy
- Provide Collection Due Process hearing rights
- Include information about requesting an appeal
A similar notice of appeal rights for a tax appeal before the levy action is provided in an IRS Letter 1058 appeal rights notice.
Whether you receive:
- IRS LT11
- Letter 11
- Letter 1058
Why Did You Receive an LT11 Notice From the IRS?
Taxpayers typically get an LT11 when the IRS thinks that the tax debt has not been resolved.
Common reasons include:
1. Unpaid Federal Taxes
The primary reason is the taxpayer is indebted to the federal government for income tax, employment tax or other assessed tax.
IRS might issue a letter LT11 if:
- The tax return was filed but payment was not made
- The IRS assessed additional taxes after an audit
- Penalties and interest increased the balance
2. Missed IRS Collection Notices
- Balance due notices
- Payment reminders
- Collection letters
3. Defaulted IRS Payment Plan
- Missed payments
- Failure to file required returns
- Failure to pay new tax obligations
4. Unfiled Tax Returns
In some cases, tax payers will get letters informing them that they have outstanding tax returns.
When the taxpayer does not file a return the IRS can prepare a Substitute for Return (SFR). This can result in an assessed balance which requires review.
5. Increased Tax Debt Due to Penalties and Interest
There are a number of reasons why tax debt can escalate:
- Failure-to-file penalties
- Failure-to-pay penalties
- Interest charges
It is essential to comprehend the full history of the account prior to deciding on an appeal approach.
When taxpayers have complicated IRS issues, such as IRS Notices & Penalties, they will likely want to check their payment history, IRS transcript and previous correspondence before deciding on a response.
What Happens If You Ignore IRS LT11?
Failure to respond to an IRS LT11 notice can have significant financial repercussions as the IRS could proceed with collection action after the appeal deadline.
Many people think that another reminder letter will be sent out before people get taken action. But an LT11 is already an indication that IRS is at the end of the collection process.
Failure to take any action may allow the IRS to start taking steps like:
- Bank account levy
- Wage levy
- Seizure of certain assets
- Federal tax lien filing
- Continued accumulation of penalties and interest
IRS Bank Levy Risk After LT11
IRS Is Going to Levy My Bank Account
After receiving an LT11 notice, one of the major concerns is:
So, is it possible for the IRS to access funds from your bank account?
Yes, if the taxpayer fails to respond, and the legal requirements are met, the IRS can issue a bank levy.
When the IRS issues a bank levy, they can place a levy on available funds directly in the taxpayer’s bank account to pay the taxes for the IRS.
If a bank receives a notice from the IRS stating that the bank has been levied:
- The bank generally freezes available funds
- The taxpayer may have limited time to respond
- Funds may eventually be transferred to the IRS
- Mortgage payments
- Rent
- Payroll
- Business expenses
- Daily living costs
IRS Wage Levy Risk After LT11
IRS Threatens to Levy Wages
A more serious problem is the levy of wages by the IRS.
The IRS does not require a court judgment to proceed with the garnishment as it does with a normal creditor garnishment.
A wage levy provides for the IRS to direct an employer to pay a portion of the taxpayer’s wages directly to the IRS.
- “The IRS is going to garnish my wages.”
- “Can I stop IRS wage garnishment after LT11?”
- “How do I protect my paycheck?”
A wage levy can continue until:
- The tax debt is paid
- The levy is released
- A payment agreement is approved
- The IRS determines collection should stop
IRS Tax Lien and Levy: What Is the Difference?
A tax lien is not a tax levy, though they are two IRS collection tools that are often mixed up by many taxpayers.
Notice of Federal Tax Lien
A lien is a legal claim against a taxpayer’s property for the failure to pay his/her taxes.
A federal tax lien could impact:
- Property ownership
- Credit history
- Ability to sell assets
A lien does not come to take property.
Federal Tax Levy
The actual taking of property or rights to property is a “levy.
- Taking money from a bank account
- Garnishing wages
- Seizing certain assets
IRS LT11 Appeal Deadline: How Much Time Do You Have?
The deadline to file a Collection Due Process hearing is the next most critical after receipt of an LT11 notice.
IRS LT11 30-Day Deadline
In most instances, tax payers have:
- 30 days after the date on IRS LT11 notice
- If you fill out your Form 12153 and ask for a timely CDP hearing.
- This is an important date as it usually affords a stronger appeal protection.
In case of non-completion by the deadline:
- You may lose certain CDP protections
- The IRS may continue collection activity
- Your options may become more limited
How Long Do I Have to Appeal IRS LT11 Notice?
To determine your exact deadline, check:
- Date printed on the LT11 notice
- Tax periods listed
- Deadline language on the notice
- IRS mailing instructions
What If You Miss the LT11 Appeal Deadline?
- If you miss the deadline, it doesn’t mean that you have no options.
- However, in some cases, a taxpayer can still ask to have a similar hearing.
- But, in general, an equivalent hearing cannot offer the same safeguards as an on-time Collection Due Process hearing.
In case you have missed the deadline, think about the following:
- Contacting the IRS immediately
- Reviewing whether levy action has started
- Requesting available collection alternatives
- Getting professional advice if significant assets are at risk
In Boechler, P.C. v. Commissioner, the Supreme Court considered the specific context of the period of time between the issuance of the CDP and the filing of a petition with the Tax Court and the availability of equitable tolling in that case. It doesn’t mean that the value of responding to an LT11 notice on time is automatically not respected.
How to Appeal IRS LT11 (Step-by-Step)
1: Read the LT11 Notice Carefully
Read the notice carefully, and only file an appeal if you can find nothing in it that you disagree with.
Confirm:
- Your name and address
- Tax periods involved
- Amount owed
- Notice date
- Appeal deadline
- IRS contact information
Check whether the balance includes:
- Original tax
- Penalties
- Interest
- Previous payments or credits
2: Decide Why You Are Appealing
Decide what you want to discuss when filing Form 12153 before you file the form.
You Cannot Pay the Full Tax Debt
For many taxpayers the LT11 form is one that they receive since they are owing some taxes, but not enough to pay them all at once.
- Installment agreement
- Partial payment plan
- Offer in compromise
- Currently not collectible status
The IRS Balance Is Incorrect
If you believe you are being asked to provide something that is not necessary you can challenge the collection action by:
- You already paid
- IRS records are incorrect
- Payments were not properly credited
- There is another account issue
Keep supporting evidence such as:
- Payment confirmations
- Bank records
- IRS transcripts
- Tax documents
Financial Hardship
If you would not have the money to meet your basic living needs if you had to pay the IRS, you can ask for hardship relief.
The IRS may review:
- Income
- Expenses
- Assets
- Liabilities
3: Complete Form 12153
A primary form to request an LT11 appeal is form 12153 (Request for Collection Due Process or Equivalent Hearing).
Fill out the form, following these instructions:
- Taxpayer name
- Address
- Social Security number or EIN
- Tax periods
- Notice information
- Reason for requesting the hearing
- Proposed collection solution
Proposed collection solution
Do not use a non-specific statement, e.g.:
- “I cannot pay.”
- Rather, tell them what is going on:
- Example:
- “Please grant a Collection Due Process hearing as I feel I cannot pay the total amount due without being financially hard hit, and I would like an IRS installment agreement based on my current financial situation.”
- Making a complete and a specific request can make the review process smoother.
4: Attach Supporting Documents
Help in supporting documents to substantiate your position.
Personal Financial Documents
- Bank statements
- Pay stubs
- Mortgage or rent records
- Utility bills
- Medical expenses
- Vehicle payments
Business Documents
For business owners:
- Profit and loss statements
- Business bank statements
- Expense records
- Asset information
5: Send Form 12153 to the Correct IRS Address
Mail return the filled out Form 12153 to the address on your LT11 notice.
- Follow the notice instructions exactly
- Keep a complete copy
- Keep proof of mailing
- Use a trackable delivery method when appropriate
6: Prepare for the IRS Appeals Hearing
You can optionally file a case with the IRS Independent Office of Appeals after submitting Form 12153. The hearing focuses on whether or not the proposed collection action is suitable and if there are other options.
The Appeals officer is not necessarily the same person as the notice issuance officer from IRS.
At the hearing you’ll be able to discuss:
- Whether the IRS followed proper collection procedures
- Available payment options
- Financial hardship concerns
- Collection alternatives
- Certain challenges to the tax liability (when allowed)
How to Prepare for IRS CDP Hearing
Before the hearing, organize:
1. Tax Account Information
Review:
- Tax years involved
- Current balance
- Previous payments
- Penalties and interest
- IRS notices received
View and access IRS information and payment history through IRS Online Account.
2. Financial Information
If you are requesting payment arrangement or hardship – prepare:
- Income information
- Monthly expenses
- Asset details
- Debt information
- Bank statements
Depending on the solution that is requested, the IRS may ask for financial forms.
3. Proposed Resolution
Never show up to the hearing if you don’t know what you want to ask for.
Possible solutions include:
- Installment agreement
- Offer in compromise
- Currently not collectible status
- Levy release
- Penalty relief
What Can You Request During an IRS LT11 Appeal?
An LT11 appeal is more than just an attempt to prevent a levy. It also will be a chance to discuss reasonable means to settle your tax debt.
You might ask for a number of picking options based on your situation.
Installment Agreement After LT11
IRS LT11 Payment Plan Options
If you can’t pay the entire amount of the tax debt, you can ask the IRS to enter into a payment plan called installment agreement.
An installment agreement would enable you to pay it off gradually in monthly installments.
- Short-term payment arrangements
- Long-term installment agreements
- Partial payment installment agreements
To qualify, taxpayers generally need to:
- File required tax returns
- Provide accurate financial information when required
- Stay current with future tax obligations
A payment plan may be instituted to avoid having your account escalated for collection, however, penalties and interest can still accrue until the balance is paid off.
When considering a choice between professional services, taxpayers may look at Tax Advisor Cost & Fees as IRS collection issues can be quite complex depending on the amount of taxes that are due and the options available.
Offer in Compromise After LT11
Settle IRS Debt for Less Than Full Amount
If you qualify for a tax settlement, you can submit an Offer in Compromise (OIC) to the IRS and ask to settle your tax debt for less than the balance you owe.
- Income
- Expenses
- Assets
- Equity in property
- Ability to pay
Common offer categories include:
Doubt as to Collectibility
This is if the taxpayer cannot afford to pay the entire tax.
Doubt as to Liability
This is when there is a valid dispute as to the correct amount of the tax.
Effective Tax Administration
This can be applicable in select circumstances that would result in exceptional circumstances.
Currently Not Collectible Status After LT11
IRS Hardship Defense
Currently Not Collectible (CNC) is a status granted to taxpayers who have financial hardship if they are unable to pay the IRS.
When a taxpayer shows the IRS that paying the debt is not possible during the period that they are required to make the necessary payments to support their living expenses, the IRS may temporarily halt its collection efforts.
Here are some factors that can be considered hardships:
- Very limited income
- Necessary medical expenses
- Disability-related costs
- Lack of available assets
Important points:
- CNC status does not erase the tax debt
- Interest and penalties may continue
- The IRS may review the situation periodically
Penalty Abatement After IRS LT11
If you meet IRS criteria, you can appeal the penalty.
Some of this could be due to:
- Serious illness
- Natural disaster
- Death in the family
- Incorrect IRS information
- Other reasonable causes
Disputing the IRS Tax Balance During LT11 Appeal
Can You Challenge the Tax Debt?
If a taxpayer must appear before the CDP, he or she can dispute the CDP’s findings of tax liability.
Such right is subject to restriction, however, if the taxpayer had any prior opportunity of challenging the tax.
But, examples of where a review may be possible include:
- The taxpayer never received a prior opportunity to challenge the assessment
- IRS records contain errors
- Payments were not properly credited
Possible supporting documents include:
- Filed tax returns
- Payment records
- IRS transcripts
- Audit documents
- Previous correspondence
Legal References Behind IRS LT11 Appeal Rights
The right to collect for IRS is a federal tax right.
Knowing the law behind the notices will help you to understand why they are issued to taxpayers.
IRC Section 6330: Collection Due Process Rights
Taxpayers have rights before the IRS takes certain action to levy. Taxpayers have rights in advance of certain actions the IRS can take to levy on them.
It enables eligible tax payers to:
- Request a hearing
- Present collection alternatives
- Raise certain collection issues
- Seek review of IRS collection decisions
IRC Section 6331: IRS Levy Authority
IRC Section 6331 places tax collection power into the hands of the IRS after certain notices and procedures have been complied with in respect to unpaid taxes.
A levy will be collected on:
- Bank accounts
- Wages
- Certain property rights
A sound notification by the IRS is required before enforcement action can be taken.
IRC Section 6320: Tax Lien Hearing Rights
IRC Section 6320 is about the rights of taxpayers following the IRS’s issuance of a Notice of Federal Tax Lien.
Allows, in certain circumstances, tax payers to file a request for a hearing in regards to a lien filing action.
There are two types of collection instruments, a lien and a levy:
- Lien = legal claim against property
- Levy = actual seizure of property
IRS Publications and Forms Related to LT11
Here are some IRS resources that can help taxpayers with an LT11 notice:
- Publication 1660 – Collection Appeal Rights
- Publication 594 – The IRS Collection Process
- Form 12153 – Request for Collection Due Process or Equivalent Hearing
- Form 433-A – Collection Information Statement for Individuals
- Form 433-B – Collection Information Statement for Businesses
- Form 2848 – Power of Attorney and Declaration of Representative
Required Documents for an IRS LT11 Appeal
The documents that are needed for an IRS LT11 appeal.
Basic IRS LT11 Appeal Documents Checklist
You may need:
✅ Copy of IRS LT11 notice or Letter 1058
✅ Completed Form 12153
✅ Taxpayer identification information
✅ Tax years listed on the notice
✅ Explanation of your appeal reason
✅ Proof of mailing or submission
Financial Documents for IRS Appeal
If you would like to get some form of payment relief or hardship status, you need to prepare:
Individual Financial Documents
- Recent pay stubs
- Bank statements
- Mortgage or rent documents
- Utility bills
- Medical expenses
- Vehicle payment records
- Monthly expense summary
Business Financial Documents
Business owners may need:
- Profit and loss statement
- Business bank statements
- Revenue records
- Operating expenses
- Asset information
If a small business owner is facing IRS collection problems, he or she could benefit from having a Tax Advisor for Small Businesses who both knows the tax compliance rules and collection rules.
When the income is not consistent from month to month, freelancers and independent contractors might require specific advice. Tax Advisors for Freelancer can be of great assistance in compiling accurate financial data, as a professional accustomed to self-employed taxpayers.
Tax Compliance Documents
The IRS wants taxpayers to be compliant before it considers approving a lot of collection options.
- Filed tax returns
- Estimated tax payment records
- Payroll tax records
- Previous installment agreement documents
- IRS account transcripts
IRS LT11 Appeal Fees, Costs, and Penalties
There are many tax payers who wish to understand:
“How much does it cost to appeal an IRS LT11 notice?”
You can either do it yourself, or get it done by a professional, the cost will vary.
Form 12153 Filing Cost
In most programs, the IRS will require an application fee to begin the Collection Due Process (CDP) procedure in Form 12153.In most of the IRS programs, there is an application fee that must be submitted when beginning the Collection Due Process (CDP) procedure in Form 12153.
Professional IRS Tax Resolution Costs
Tax professional fees vary based on:
- Number of tax years involved
- Amount of tax debt
- Whether levy action has started
- Complexity of financial records
- Whether business taxes are involved
- Whether court review is needed
Services may include:
- Reviewing IRS notices
- Preparing Form 12153
- Representing taxpayers before IRS Appeals
- Negotiating payment solutions
Common IRS LT11 Problems and Solutions
Problem: You Already Paid the Tax
Solution:
- Payment confirmation numbers
- Bank records
- Cancelled checks
- IRS payment history
Problem: IRS LT11 Balance Is Wrong
Solution:
Review:
- IRS transcripts
- Tax returns
- Payments
- Credits
- Penalties
Problem: You Cannot Pay the Full Amount
Solution:
Consider:
- Installment agreement
- Offer in compromise
- Partial payment arrangement
- Currently not collectible status
Problem: You Missed the Deadline
Solution:
Do not ignore the situation.
Possible steps include:
- Requesting an equivalent hearing
- Contacting IRS Collections
- Reviewing levy status
- Seeking professional advice
Problem: You Have Unfiled Tax Returns
Solution:
File missing returns as soon as possible.
6: Prepare for the IRS Appeals Hearing
If you filed Form 12153, your case could be referred to the Independent Office of Appeals of the IRS. The hearing is to be held to decide if the proposed collection action is warranted and if there’s another option.
- Whether the IRS followed proper collection procedures
- Available payment options
- Financial hardship concerns
- Collection alternatives
- Certain challenges to the tax liability (when allowed)
How to Prepare for IRS CDP Hearing
Before the hearing, organize:
1. Tax Account Information
Review:
- Tax years involved
- Current balance
- Previous payments
- Penalties and interest
- IRS notices received
2. Financial Information
If you are requesting a payment arrangement or hardship relief, prepare:
- Income information
- Monthly expenses
- Asset details
- Debt information
- Bank statements
3. Proposed Resolution
Do not attend the hearing without knowing what you want to request.
Possible solutions include:
- Installment agreement
- Offer in compromise
- Currently not collectible status
- Levy release
- Penalty relief
What Can You Request During an IRS LT11 Appeal?
An LT11 appeal is more than just an appeal of a levy. It’s also an opportunity to talk with a good solution to clear up your tax debt.
Installment Agreement After LT11
IRS LT11 Payment Plan Options
If you can’t pay the entire amount of the tax debt, you can ask the IRS to enter into a payment plan called installment agreement.
- Short-term payment arrangements
- Long-term installment agreements
- Partial payment installment agreements
To qualify, taxpayers generally need to:
- File required tax returns
- Provide accurate financial information when required
- Stay current with future tax obligations
When considering a choice between professional services, taxpayers may look at Tax Advisor Cost & Fees as IRS collection issues can be quite complex depending on the amount of taxes that are due and the options available.
Offer in Compromise After LT11
Settle IRS Debt for Less Than Full Amount
An Offer in Compromise (OIC) is an agreement with the IRS that lets suitable taxpayers file for a compromise on tax debt that is less than what is actually due.
- Income
- Expenses
- Assets
- Equity in property
- Ability to pay
Doubt as to Collectibility
This applies when the taxpayer does not have enough resources to pay the full tax debt.
Doubt as to Liability
This applies when there is a legitimate disagreement about whether the tax amount is correct.
Effective Tax Administration
This may apply in limited situations where collection would create exceptional circumstances.
Currently Not Collectible Status After LT11
IRS Hardship Defense
Examples of hardship factors may include:
- Very limited income
- Necessary medical expenses
- Disability-related costs
- Lack of available assets
Important points:
- CNC status does not erase the tax debt
- Interest and penalties may continue
- The IRS may review the situation periodically
After undergoing IRS Tax Balance, arguing with the IRS.
Penalty Abatement After IRS LT11
Sometimes, a tax payer can dispute the tax liability itself at a CDP hearing.
- Serious illness
- Natural disaster
- Death in the family
- Incorrect IRS information
- Other reasonable causes
Disputing the IRS Tax Balance During LT11 Appeal
Can You Challenge the Tax Debt?
The right to collect for IRS is a federal tax right.
- The taxpayer never received a prior opportunity to challenge the assessment
- IRS records contain errors
- Payments were not properly credited
Possible supporting documents include:
- Filed tax returns
- Payment records
- IRS transcripts
- Audit documents
- Previous correspondence
Legal References Behind IRS LT11 Appeal Rights
IRS collection appeal rights are based on federal tax law.
Understanding the legal foundation helps explain why taxpayers receive these notices.
IRC Section 6330: Collection Due Process Rights
Internal Revenue Code Section 6330 provides taxpayers with rights before the IRS conducts certain levy actions.
It allows eligible taxpayers to:
- Request a hearing
- Present collection alternatives
- Raise certain collection issues
- Seek review of IRS collection decisions
IRC Section 6331: IRS Levy Authority
IRC Section 6320 is about the rights of taxpayers following the IRS’s issuance of a Notice of Federal Tax Lien.
It is designed to give some taxpayers an opportunity to appear before the Taxpayer Advocate to contest actions made by the IRS to file a lien.
- Bank accounts
- Wages
- Certain property rights
IRC Section 6320: Tax Lien Hearing Rights
Here are some IRS resources that can help taxpayers with an LT11 notice:
- Lien = legal claim against property
- Levy = actual seizure of property
IRS Publications and Forms Related to LT11
Taxpayers dealing with an LT11 notice may find these IRS resources helpful:
- Publication 1660 – Collection Appeal Rights
- Publication 594 – The IRS Collection Process
- Form 12153 – Request for Collection Due Process or Equivalent Hearing
- Form 433-A – Collection Information Statement for Individuals
- Form 433-B – Collection Information Statement for Businesses
- Form 2848 – Power of Attorney and Declaration of Representative
Required Documents for an IRS LT11 Appeal
You may need:
✅ Copy of IRS LT11 notice or Letter 1058
✅ Completed Form 12153
✅ Taxpayer identification information
✅ Tax years listed on the notice
✅ Explanation of your appeal reason
✅ Proof of mailing or submission
Financial Documents for IRS Appeal
If you would like to get some form of payment relief or hardship status, you need to prepare:
Individual Financial Documents
- Recent pay stubs
- Bank statements
- Mortgage or rent documents
- Utility bills
- Medical expenses
- Vehicle payment records
- Monthly expense summary
Business Financial Documents
Business owners may need:
- Profit and loss statement
- Business bank statements
- Revenue records
- Operating expenses
- Asset information
Tax Compliance Documents
Before approving many collection alternatives, the IRS expects taxpayers to be compliant.
Useful records include:
- Filed tax returns
- Estimated tax payment records
- Payroll tax records
- Previous installment agreement documents
- IRS account transcripts
IRS LT11 Appeal Fees, Costs, and Penalties
There are a number of factors that influence tax professional fees, including:
“How much does it cost to appeal an IRS LT11 notice?”
Form 12153 Filing Cost
Submitting Form 12153 for a Collection Due Process hearing generally does not require the same type of application fee associated with some other IRS programs.
Professional IRS Tax Resolution Costs
Tax professional fees vary based on:
- Number of tax years involved
- Amount of tax debt
- Whether levy action has started
- Complexity of financial records
- Whether business taxes are involved
- Whether court review is needed
Services may include:
- Reviewing IRS notices
- Preparing Form 12153
- Representing taxpayers before IRS Appeals
- Negotiating payment solutions
Common IRS LT11 Problems and Solutions
Problem: You Already Paid the Tax
Solution:
Provide proof such as:
- Payment confirmation numbers
- Bank records
- Cancelled checks
- IRS payment history
Request that the IRS review the account balance.
Problem: IRS LT11 Balance Is Wrong
Solution:
Review:
- IRS transcripts
- Tax returns
- Payments
- Credits
- Penalties
Submit a written explanation with supporting records.
Problem: You Cannot Pay the Full Amount
Solution:
Consider:
- Installment agreement
- Offer in compromise
- Partial payment arrangement
- Currently not collectible status
Provide complete financial information to support your request.
Problem: You Missed the Deadline
Solution:
Do not ignore the situation.
Possible steps include:
- Requesting an equivalent hearing
- Contacting IRS Collections
- Reviewing levy status
- Seeking professional advice
Problem: You Have Unfiled Tax Returns
Solution:
File missing returns as soon as possible.
The IRS may deny certain collection alternatives if the taxpayer is not current with filing requirements.
