CP504 vs. LT11: Different IRS Levy Notices With Different Rights

CP504 and LT11 both concern unpaid federal tax, but they are not interchangeable. The notice number, tax period, mailing date, and rights stated on the actual document determine what the IRS may do and what deadline applies.

What CP504 Generally Means

CP504 is an urgent collection notice stating that the IRS intends to levy certain property and may levy a state tax refund. It also warns that the IRS may file a Notice of Federal Tax Lien. A CP504 should not be ignored, but it generally is not the final notice under Section 6330 that creates a 30-day Collection Due Process hearing right for broader levy action.

What LT11 or Letter 1058 Generally Means

LT11 and Letter 1058 are commonly used as final notices of intent to levy and notices of the right to a hearing. A taxpayer generally has 30 days from the notice date to request a Collection Due Process hearing on Form 12153. A timely request generally restricts the levy action at issue while Appeals and any permitted judicial review are pending, subject to statutory exceptions.

Why Prior Notices Matter

The IRS generally provides one Collection Due Process levy hearing opportunity per tax and period. A later collection notice may not create a new hearing right if that right was already offered. Certified-mail history, address issues, prior equivalent hearings, bankruptcy, pending installment agreements, and other collection holds may affect the analysis.

What to Check Immediately

Confirm the notice number, notice date, tax form and period, balance, response deadline, address used, payment history, and whether a final levy notice was previously issued. Then determine whether the issue is payment, a disputed liability, missing returns, an installment agreement, hardship, an offer in compromise, or another collection alternative.

This article provides general federal tax information. The actual notice controls, and collection deadlines should be reviewed promptly rather than inferred from the envelope or account balance alone.