What the IRS says: “Final notice of intent to levy on assets including federal payments, with your right to a Collection Due Process hearing.” Here’s what it actually means, your deadline, and exactly how to respond.
Functionally the LT11's sibling (CP90/CP297 variants) — the levy-authorizing notice with the 30-day CDP window. CP90 often precedes levies on federal payments including Social Security benefits (15% via the Federal Payment Levy Program).
Notice family: Collection & Balance Due — The IRS says you owe money and is escalating toward liens and levies. Each notice in the chain is more serious than the last — and each one still has an off-ramp: pay, arrange payments, or dispute in writing before the deadline.
30 days — to request a CDP hearing before levy.
Counted in calendar days from the notice date. The exact respond-by date printed on your notice always controls — check page 1.
File Form 12153 within 30 days to freeze levies and get Appeals review
If levies on benefits would cause hardship: say exactly that — economic hardship qualifies for CNC status
Check the CSED; decade-old debts may be near expiration
Propose the sustainable alternative: IA, OIC, or CNC with financials
The Form 12153 package with a hardship narrative and financials is the response. Social Security levies in particular get released quickly when documented hardship reaches Appeals.
Describe the notice and your side of it — use placeholders, never your SSN or account numbers (the letter keeps [YOUR NAME]-style fields so you fill in the real details privately before mailing). A mail-ready draft with an enclosure checklist comes back in ~20 seconds.
Your IRS response letter draft will appear here.
Final notice of intent to levy on assets including federal payments, with your right to a Collection Due Process hearing. In practice: Functionally the LT11's sibling (CP90/CP297 variants) — the levy-authorizing notice with the 30-day CDP window. CP90 often precedes levies on federal payments including Social Security benefits (15% via the Federal Payment Levy Program).
You generally have 30 days — to request a CDP hearing before levy. The respond-by date printed on your own notice always controls.
The Form 12153 package with a hardship narrative and financials is the response. Social Security levies in particular get released quickly when documented hardship reaches Appeals.