IRS Letter 11, officially titled a Final Notice of Intent to Levy and Notice of Your Right to a Hearing, is a critical communication from the IRS that signals a taxpayer’s account has entered a serious stage of the collection process. This letter gives the taxpayer a limited and important opportunity to challenge the IRS’s intent to levy, which includes seizing wages, bank accounts, or other property. Understanding the deadlines and rights associated with this notice is essential, and working with an Enrolled Agent (EA) from Books, Taxes & More can make a significant difference in resolving the matter effectively.
When the IRS sends Letter 11, it provides the taxpayer with a right to request a Collection Due Process (CDP) hearing by submitting Form 12153. This request must be made within 30 days of the date on the letter. Filing this form on time preserves critical rights, including the ability to dispute the proposed collection action and to raise issues such as collection alternatives or innocent spouse relief.
If the taxpayer fails to request a CDP hearing within the 30-day window, the opportunity is not completely lost. There is a secondary option: the taxpayer can request an Equivalent Hearing within one year from the date of the notice. While this type of hearing does not suspend IRS collection activity in the same way a timely CDP request does, it still allows for discussion of the case with the IRS Office of Appeals. However, the decision made in an equivalent hearing is not subject to judicial review, and the taxpayer cannot go to Tax Court from it, making the 30-day deadline for a true CDP hearing particularly important.
The IRS will not act on the levy immediately after sending Letter 11. It generally waits at least 45 days before initiating collection enforcement to ensure that the taxpayer has had the full 30-day period to mail Form 12153, including any mail delays. However, if no hearing is requested within that time, the IRS may proceed with levy actions.
This is where the role of Steve Perry, Enrolled Agent becomes especially valuable. Enrolled Agents are federally licensed tax professionals who can represent taxpayers before the IRS in all collection matters. When Letter 11 arrives, an EA can:
- Review the notice for accuracy and explain its legal implications
- Help prepare and timely file Form 12153 to request a CDP hearing
- Represent the taxpayer during the hearing with the IRS Office of Appeals
- Negotiate collection alternatives such as installment agreements or offers in compromise
- Ensure that important deadlines are not missed, which could limit future appeal options
By acting swiftly and involving Steve Perry and Books, Taxes & More, a taxpayer can protect their assets and exercise their full rights under the law. Ignoring Letter 11, or responding too late, may result in enforced collection activity that could have been avoided.
In short, Letter 11 is a warning and an opportunity. With quick action and professional guidance from Steve Perry of Books, Taxes & More, taxpayers have a real chance to resolve their IRS issues before facing the harsh reality of a levy.
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