CP504vsLT11 or Letter 1058
What it is
Notice of intent to levyNotice of intent to levy and your right to a hearing
What the IRS can take next
Your state tax refundWages, bank accounts and other property
Your rights
Collection Appeals Program requestCollection due process hearing within 30 days (Form 12153)
The short answer
A CP504 warns. An LT11 starts your 30 day hearing window.
CP504 vs LT11 or Letter 1058 at a glance
| CP504 | LT11 or Letter 1058 | |
|---|---|---|
| What it is | Notice of intent to levy | Notice of intent to levy and your right to a hearing |
| What the IRS can take next | Your state tax refund | Wages, bank accounts and other property |
| Your rights | Collection Appeals Program request | Collection due process hearing within 30 days (Form 12153) |
| Passport warning | Yes | Yes |
What to know
The IRS says it can't levy most property with just a CP504. The LT11 or Letter 1058 is the formal notice.
Respond to both. Calling about a plan early keeps options open.
Mark the date you got an LT11. Your 30 days start then.
CP504 may fit if
- You can still fix it with a call and a plan
LT11 or Letter 1058 may fit if
- You need to protect your hearing rights now
Results depend on your situation. Not every case qualifies.