What the IRS says: “A revenue officer's final notice of intent to levy with Collection Due Process hearing rights — the field-collection version of the LT11.” Here’s what it actually means, your deadline, and exactly how to respond.
Same legal force and same 30-day CDP window as the LT11, but a human revenue officer is now assigned to your case — which means faster, more targeted enforcement (they know where you bank and who pays you) and also a person you can actually negotiate with.
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.
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 — identical rights to the LT11
Contact the revenue officer directly; stonewalling an RO invites enforcement
Prepare Form 433-A/B financials before proposing any alternative
Stay current on this year's taxes — the RO checks first
Respond twice: the CDP request preserves rights; a direct package to the RO (financials + proposal) is what actually settles field cases.
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.
A revenue officer's final notice of intent to levy with Collection Due Process hearing rights — the field-collection version of the LT11. In practice: Same legal force and same 30-day CDP window as the LT11, but a human revenue officer is now assigned to your case — which means faster, more targeted enforcement (they know where you bank and who pays you) and also a person you can actually negotiate with.
You generally have 30 days — to request a CDP hearing. The respond-by date printed on your own notice always controls.
Respond twice: the CDP request preserves rights; a direct package to the RO (financials + proposal) is what actually settles field cases.