Buffalo, NY CP504 versus LT11: Which Notice Gives Hearing Rights?

If you received CP504 in Buffalo, New York, it is an important warning, but it is not the notice that gives you Collection Due Process hearing rights. LT11, or L-1058, is the notice that starts the CDP hearing clock for levy action. The key practical move is to preserve your response deadline by identifying which notice you have and acting from that document, not from assumptions about what may come next.

What CP504 does and does not do

CP504 is an early collection notice. The IRS says it cannot levy with just CP504; a formal Notice of Intent to Levy and Your Right to a Hearing must come next before levy action is taken. That means CP504 matters, but it does not by itself open the CDP hearing path for a levy dispute. It is still wise to respond quickly, because waiting can cost you time once the final notice arrives.

Keep the notice, the envelope, and any proof of when you received it. The record of delivery may matter later if you need to show when a deadline started. If your case is already in IRS collection, also keep account transcripts, prior letters, and any payment or installment-plan correspondence so you can compare what the IRS says it is collecting and for which periods.

Why LT11 gives the hearing right

LT11, also called L-1058, is the final notice of intent to levy and the notice that tells you about CDP hearing rights. The IRS guidance says you have 30 days from receipt of LT11 or L-1058 to request a CDP hearing using Form 12153. That is the notice that protects your right to ask Appeals to review the proposed levy before enforced collection moves ahead.

IRM 5.1.9 explains that a timely CDP levy request is measured from the day after the CDP levy notice is issued. If the request is late, you may still be eligible for an equivalent hearing, but that is different from a timely CDP hearing. Do not assume a late filing has the same protections. If you are trying to preserve a response deadline, the first question is whether your notice is CP504 or LT11.

What to send with your request

Form 12153 should state your reasons for disagreement and, when you want collection alternatives, it should be supported by financial records. The IRS FAQs note that Appeals will need a financial statement for collection alternatives, often Form 433-A and/or Form 433-B, depending on whether the liability is personal or business-related. Include only the periods and issues you actually want reviewed, and avoid frivolous arguments that the IRS can disregard.

A practical example: if a Buffalo taxpayer receives LT11 and wants to ask for an installment agreement instead of levy, the request should explain why collection is causing a problem and include current income, expenses, bank records, and proof of other assets or obligations. That is a hypothetical example, but it shows the kind of evidence Appeals uses to review alternatives. A hearing request does not automatically stop collection unless it is timely and properly handled under the rules.

Local next step for Buffalo taxpayers

If you are in Buffalo or elsewhere in Erie County, use the IRS notice itself as your roadmap. Match the notice number, confirm the mailing date or date received, and check whether the letter lists an address, fax number, or other submission path. IRM 5.1.9 says a request may be mailed, faxed, hand-delivered, or sometimes sent electronically if the IRS provides that option. If you mailed it, keep the envelope because the postmark can matter.

For face-to-face help, the IRS Buffalo Taxpayer Assistance Center at 130 South Elmwood Avenue may be a useful public-records or document-review point, but it is not a guarantee that the office will handle your specific collection issue. If your deadline is close, consider a case review before you send anything, so the response is complete and reaches the right IRS address on time. A missing deadline can change your options even when the underlying debt is still disputed.

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.