IRS Resumes Issuing Intent To Levy Notices: What Taxpayers Need to Know

You Have a Right To Appeal in U.S. Tax Court

The IRS has recently resumed the issuance of LT 11 notices, which is a notice of intent to levy because of unpaid taxes, after a pause during the COVID pandemic. 

An LT 11 notice is the IRS signaling to the taxpayer that it intends to levy property if the overdue taxes are not paid within 30 days.

This development has significant implications for taxpayers, who have 30 days from receipt of an LT 11 to request an appeals hearing.

What is an LT 11 Notice?

An LT 11 Notice is officially called a Final Notice of Intent to Levy and Notice of Your Right to a Hearing.

This letter notifies you of your unpaid taxes and that the IRS intends to levy to collect the amount owed. 

The letter explains how to request an appeal if you don’t agree. You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the proposed action with the Independent Office of Appeals.

Receiving an LT 11 notice can be a stressful experience for taxpayers. Those who receive an LT 11 notice have the right to disagree with the proposed adjustments and can challenge the IRS’s findings through an appeal.

How Kugelman Law Can Help

Navigating the complexities of an LT 11 notice and the subsequent appeals process can be daunting. Kugelman Law tax appeals attorneys can provide valuable assistance to taxpayers in these situations. 

Here’s how Kugelman Law tax attorneys can help:

1. Assessment and Analysis: Kugelman Law’s tax attorneys can thoroughly review the LT 11 notice, assess the IRS’s proposed adjustments, and identify potential errors or areas for negotiation.

2. Response and Appeals: The firm can assist taxpayers in crafting a well-reasoned response to the LT 11 notice, presenting supporting documentation and arguments to challenge the IRS’s findings. If necessary, Kugelman Law can represent taxpayers in the IRS appeals process.

3. Negotiation and Settlement: The firm’s experienced attorneys can negotiate with the IRS on behalf of taxpayers to potentially reduce or eliminate proposed adjustments, penalties, and interest.

4. Litigation: In cases where an agreement cannot be reached with the IRS, Kugelman Law can provide skilled litigation representation to protect taxpayers’ rights and interests in U.S. Tax Court.

    If you have received an LT 11 notice or anticipate a potential tax dispute with the IRS, it is crucial to seek professional guidance. 

    Kugelman Law’s U.S. Tax Court attorneys can provide the expertise and support needed to navigate the complexities of the IRS appeals process and achieve the best possible outcome for your tax situation.