IRS NOTICE REFERENCE
Letter 11
You have a tax debt and the IRS can issue a levy , which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a …
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 11
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6330; §6331 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS Taxpayer Advocate Service
What this notice is
You have a tax debt and the IRS can issue a levy , which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a claim to all your property and rights to property and secures the priority of the IRS’s claim , the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies . This notice includes your right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/letter-11/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)