Brownsville, TX CP504 vs LT11: Which Notice Gives Hearing Rights?

In Brownsville, TX, the notice that gives formal Collection Due Process hearing rights is LT11, also called Letter 1058 or the Final Notice of Intent to Levy. CP504 is an important warning, but it is not the notice that by itself opens the CDP hearing window. The key move is to read the notice type first, then preserve the deadline that applies to the right form and the right office.

CP504 warns, but LT11 starts the hearing clock

CP504 is a collection warning notice. According to the IRS CDP FAQs, the IRS cannot levy with just CP504. It must issue a separate Notice of Intent to Levy and Notice of Your Right to a Hearing before levy action can proceed. That later notice is the one that carries CDP hearing rights tied to a levy.

If you received CP504 in Brownsville, you should not ignore it. The IRS says it is in your best interest to respond, because you may still be able to resolve the balance by phone, by payment, or by other collection alternatives before the case moves forward. But CP504 itself does not start the 30-day CDP hearing period described for LT11 and L-1058 notices.

What to save the moment a notice arrives

Keep the envelope, the notice, and any proof of when it arrived. IRM 5.1.9 says IRS staff must document how the notice was sent, delivered, or left at the dwelling or business. That matters because the mailing and receipt dates control whether a request is timely. If you later need to show you responded on time, those records can be decisive.

If the notice is LT11 or L-1058, save the account summary, any payment records, prior IRS letters, and anything showing why you disagree. The IRS says a written CDP request should explain the reason for disagreement. If you are asking Appeals to consider a collection alternative, include financial information such as Form 433-A or Form 433-B when appropriate, because Appeals uses those records to review payment alternatives.

How the timing rules differ between the two notices

IRM 5.1.9.3.2.1 explains that the timing rules are different for a levy notice and a lien notice. For a levy CDP request, the taxpayer must submit a written request within the 30-day period beginning the day after the date of the CDP levy notice. If the request is late, the taxpayer may still qualify for an equivalent hearing, but that is not the same thing as a timely CDP hearing.

For an NFTL notice, the timing rule is different again. That is one reason taxpayers should not guess based on the headline of the letter. A lien filing notice and a levy notice are distinct procedures, and a filed lien is not the same as a levy. If you are unsure which notice you have, compare the title at the top of the letter, the instructions page, and the response box that names the proper form and office.

Direct representation and the next practical step

If you want help preserving a deadline, the safest next step is to make a record-based review before sending anything. A representative can help compare the notice date, the delivery method, and the IRS instructions to decide whether the response should be framed as a CDP hearing request, a payment discussion, or another procedural step. That review should be built around the actual notice, not assumptions about what the IRS may do next.

If the notice is LT11 or L-1058, the response can be mailed, faxed, hand-delivered, or sometimes submitted electronically if the notice and collection office allow it. IRM 5.1.9 says the request should go to the IRS office and address listed on the CDP notice. In Brownsville, that means the notice itself controls where the request goes; a county office or local records office does not replace IRS collection procedures.

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.