Moorpark, CA CP504 vs LT11: Which Notice Gives You IRS Hearing Rights?

In Moorpark, CA, the notice that generally gives you Collection Due Process hearing rights is LT11, also called Letter 1058 or L-1058, not CP504. CP504 is a warning notice, and the IRS says it cannot levy with just that notice. If you are trying to preserve a response deadline, the LT11 date and proof of receipt are the records that matter most.

Day 1: Separate the warning from the hearing notice

CP504 often creates urgency because it warns that the IRS may move toward enforced collection. But the IRS FAQs make the key distinction clear: CP504 alone does not create the CDP hearing right for levy action. The hearing right comes with the formal Notice of Intent to Levy and Notice of Your Right to a Hearing, which is commonly issued as LT11 or Letter 1058.

That means the first decision point is not whether you agree with the balance. It is whether you have the formal levy notice. If you only have CP504, you should still respond, but you are usually not yet at the CDP hearing stage for levy. Once LT11 arrives, the response clock changes, and missing that notice date can cost you a timely request.

Day 2: Check the date method before you count days

For a levy CDP request, IRM 5.1.9 says the taxpayer must submit a written hearing request within 30 days beginning the day after the date of the CDP levy notice. For a federal tax lien filing notice, the timing rule is different, but that is a separate issue from CP504. The important point is not to merge the timelines.

Keep the envelope, the notice itself, and any proof of when it was received. IRM 5.1.9 also explains that the IRS uses the date received in the office listed on the CDP notice, but if a request is mailed, faxed, or sent electronically in a timely way, the postmark, meter date, fax transmission date, or timestamp can control. If you are in the Moorpark area and need to confirm delivery handling, use the notice address first; do not assume a general IRS contact point is enough.

Day 3: Gather the records that support a real hearing request

A timely request is more than a short disagreement. The IRS expects the request to explain why you disagree with the collection action and to be signed by you or your representative. If you want Appeals to consider collection alternatives, be ready to provide financial information, such as a current collection information statement and supporting documents. The IRS FAQs specifically note that Form 12153 is the usual request form for a CDP hearing, and that financial statements help Appeals evaluate alternatives.

A useful paper trail includes the LT11 or Letter 1058, any prior IRS collection letters, proof of receipt, account transcripts if available, and records showing your income, expenses, assets, and recent compliance status. If both spouses received separate notices on a joint liability, keep both envelopes and both notices. IRM 5.1.9 states that each spouse is separately given the right-to-hearing letter, even when they share the same address.

Day 4: Choose the next procedural step carefully

If you have LT11 and the 30-day period is still open, the practical next step is to prepare and submit Form 12153 to preserve CDP rights. Do not wait for the deadline to pass if your goal is to keep access to Appeals. If the request is late, the case may shift to an equivalent hearing path, which is not the same as a timely CDP hearing.

If you only have CP504, you should still call the number on the notice to discuss payment options or possible resolution, because the IRS says it is in your best interest to respond to CP504. But do not treat that notice as the one that starts the levy hearing clock. The core decision is simple: CP504 warns; LT11 opens the door to a levy CDP hearing if you act on time. A hypothetical example: if a taxpayer ignores CP504 and then receives LT11, the later LT11 date is the one to protect by documenting receipt and filing the hearing request within the required window.

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.