Denton, TX CP504 Versus LT11: Which Notice Gives Hearing Rights?

In Denton, TX, the notice that generally gives Collection Due Process hearing rights is LT11, also called L-1058, not CP504. CP504 is an important collection warning, but the IRS says it cannot levy based on CP504 alone. The practical priority is preserving the deadline tied to the final levy notice and keeping proof of when it arrived.

Why CP504 does not usually start hearing rights

CP504 signals that the IRS is escalating collection, but it is not the formal Notice of Intent to Levy and Notice of Your Right to a Hearing. The IRS FAQ says CP504 by itself does not authorize levy action. That means it is serious, but it is not the notice that normally opens the Collection Due Process hearing window.

If you only have CP504, the smartest move is to treat it as an early warning. Review the balance, check whether the notice reflects the right tax period, and look for a later LT11 or L-1058. If the account is moving in collection, the next notice is the one that usually controls the hearing deadline under the CDP rules discussed in IRM 5.1.9.

LT11 and the deadline that matters

LT11 or L-1058 is the notice that generally gives the right to request a CDP hearing with Appeals. The official guidance says a timely request for a levy-related CDP hearing must be made within 30 days beginning the day after the date of the levy notice. In other words, the filing clock is tied to the final notice, not the earlier CP504 warning.

For a lien filing notice, the timing rules are different from a levy notice. That distinction matters because taxpayers sometimes assume every collection letter creates the same deadline. It does not. IRM 5.1.9 explains that the IRS documents how the notice was sent, delivered, or left at the dwelling or business, and that documentation can matter if you need to prove timeliness.

Records to gather before the deadline runs

Start with the notice itself. Keep the envelope, the date received, any fax confirmation, mailing receipt, or upload confirmation, and a full copy of the IRS letter. If you are missing the notice, a duplicate can sometimes be obtained from the IRS case file or related systems, and the official extract notes that the taxpayer should use the copy to identify the correct file-by date or received date.

Also gather records that explain the issue behind the notice: account transcripts, proof of prior payments, any installment agreement proposal, and financial records if you may need collection alternatives. Publication 1660, referenced by the IRS FAQs, says Form 12153 is the form used to request a CDP hearing, and financial statements may help if you are asking Appeals to consider payment alternatives.

A hypothetical example: if a taxpayer receives CP504 first and then later receives LT11, the useful decision is not to debate the CP504 deadline. The better move is to preserve the LT11 envelope, calendar the response period, and submit the hearing request to the address on the LT11 so the later notice is not missed. That keeps the dispute focused on the correct notice and the correct clock.

What to do next in a document-led case review

If you are in Denton and unsure which letter you have, compare the exact notice number and the language on the page. If it says CP504, treat it as a warning. If it says LT11 or L-1058, treat it as the notice that can preserve CDP hearing rights. Then prepare Form 12153 as soon as possible and send it to the office listed on the notice.

Do not assume a call to the IRS replaces the written request. Do not assume hiring a representative stops collection. And do not wait for the account to get worse before confirming the deadline. A document-led review is the safest way to protect your rights while the record is still fresh. If you have both a lien notice and a levy notice, Appeals may be able to consolidate the issues, but the filing deadlines still have to be preserved carefully under IRM 5.1.9.

Questions about CP504 versus LT11: which notice gives hearing rights?

Sources and related resources

• Internal Revenue Manual 5.1.9
• Collection due process (CDP) FAQs

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General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.