In Miami Beach, FL, the notice that usually gives hearing rights is LT11, also called L-1058, not CP504. CP504 is a serious collection warning, but the IRS says it cannot levy based on that notice alone. The practical issue is preserving the response deadline tied to the final levy notice and keeping proof of when it arrived so you can request a CDP hearing on time.
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CP504 tells you the IRS believes collection is moving forward, but it is not the final Notice of Intent to Levy that creates the normal Collection Due Process hearing right. The IRS FAQ says the Service cannot levy with just CP504. Instead, the next step is the formal notice that explains your right to a hearing before levy action starts.
That distinction matters because taxpayers sometimes react to CP504 as if the deadline has already begun. It usually has not. If you wait for the final levy notice, you may still have time to protect your rights, but you should not assume the later notice will arrive quickly enough to let you gather records at leisure.
LT11 or L-1058 is the notice that preserves CDP rights
LT11, or Letter 1058, is the notice that carries the Collection Due Process hearing request right for a proposed levy. Under IRM 5.1.9, a timely CDP levy request must be written and submitted within the 30-day period that begins the day after the notice date. The IRS FAQ likewise says you have 30 days from receipt of LT11 or L-1058 to request a CDP hearing.
For levy notices, the issue is preserving the deadline, not guessing about the merits first. A timely Form 12153 can ask Appeals to consider collection alternatives and, in limited situations, the underlying liability. If the request is late, the IRS may treat it as an equivalent hearing request instead, which is procedurally different and does not offer the same rights.
What records matter before you respond
Keep the envelope, the notice, and any delivery evidence exactly as received. IRM 5.1.9 says the IRS should document how the notice was sent, delivered, or left, and the date received in the office listed on the notice is used to judge timeliness. If you mailed your response, keep the postal proof and a copy of everything sent. If you faxed or electronically submitted it, keep the transmission record.
If you are unsure whether the issue is CP504, LT11, or both, compare the notice title and the text carefully. The IRS can issue different notices for different collection actions, and the timing rules are not identical. For a joint liability, each spouse should receive a separately addressed notice, so do not rely on one envelope as proof for both taxpayers. A hypothetical example: if one spouse received LT11 at home and the other did not, the file should still reflect who was separately noticed and when.
Best next step before the deadline runs
Use the notice itself to decide your next move. If LT11 arrived, prepare Form 12153 promptly and attach any supporting financial information that matches the relief you want. If your goal is to discuss payment alternatives, have recent income, expense, and asset records ready so Appeals can understand the full picture.
If you only have CP504, call the number on the notice and address the balance or payment issue now, but do not assume you have already lost hearing rights. The safest path is to preserve the documents, confirm which notice you received, and get a case review before the response window closes. That protects the deadline without promising a particular outcome.
Questions about CP504 versus LT11: which notice gives hearing rights?
Does CP504 itself give me Collection Due Process hearing rights?
No. IRS guidance says CP504 is not enough by itself to levy and is not the final notice that triggers the normal CDP hearing request right. The hearing right is tied to the later Notice of Intent to Levy, such as LT11 or L-1058.
If I got LT11, what form should I use to request a hearing?
Use Form 12153, Request for a Collection Due Process or Equivalent Hearing. The IRS FAQ says to use that form if you want to challenge the levy notice and discuss collection alternatives or, in limited circumstances, the underlying tax.
What should I keep to prove my request was timely?
Keep the notice, the envelope, proof of mailing or fax transmission, and a copy of the completed request. IRM 5.1.9 explains that notice delivery details and the received date matter when the IRS decides whether a CDP request was timely.
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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.
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