You have a balance on your tax account that has not been paid, so the IRS sent you a notice or letter. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since your balance has not been resolved, the IRS is continuing with its collection process and has sent you Letter 11 (LT11), Notice of Intent to Levy and Your Collection Due Process Right to a Hearing.

The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

If it’s from the IRS, the notice will have instructions on how to respond. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. If you want more details about your tax account, you can order a transcript or create an online account using the QR code in the notice. For specifics, see I got a notice from the IRS. 

If you believe the balance is correct and you can pay your taxes in full, you can do this by:

• Paying Your Taxes online using the QR code in the notice
• Electronic Federal Tax Payment System (best option for businesses or large payments; enrollment required)
• Electronic Funds Withdrawal (during e-filing)
• Same-day wire (bank fees may apply)
• Check or money order
• Cash (at a retail partner)

If you believe the balance is correct, but are unable to pay your balance in full review there are collection alternatives available.  

If you disagree with the notice, you should consider your appeal options. For more information on your appeal options, click here. In addition to your appeal options, you can call the IRS at the toll-free number in your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 1660, Collection Appeal Rights.

If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See the Collection Due Process (CDP) FAQs, for more information of the CDP process and the Equivalent Hearing process.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.

• I Got a Notice From the IRS 
• I Need Help Resolving My Balance Due 
• Understanding Your IRS Notice or Letter 
• Taxpayers have the right to pay no more than what they owe