Generic Sample of LT11, Final Notice of Intent to levy.
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You Received an IRS LT11, Final Notice of Intent to Levy. What’s Next?

ByJustin Hughes

Receiving an LT11 (or a Letter 1058) Final Notice of Intent to Levy from the IRS can be overwhelming, especially when it arrives unexpectedly. This notice is a critical warning that the IRS intends to levy your assets if the outstanding tax liability is not addressed promptly. A levy is the IRS’s legal authority to…

Acceptance, Signature For Certified Mailing By Unauthorized Party Does Not Stop 30 Day Clock To Request CDP Hearing
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Acceptance, Signature For Certified Mailing By Unauthorized Party Does Not Stop 30 Day Clock To Request CDP Hearing

ByJustin Hughes

In Ramey v Commissioner, 156 T.C. No. 1 (2021) (available in Tax Notes free resources here), the IRS mailed a final notice of intent to levy (LT11) to the taxpayer’s last known address (and actual address) via certified mail return receipt requested. The address was a shared office location (i.e., multiple businesses were located at…