North Richland Hills, TX: CP504 Versus LT11 and Which Notice Gives Hearing Rights

In North Richland Hills, TX, LT11 is the notice that gives hearing rights; CP504 is not. CP504 is a serious warning, but the IRS says it cannot levy based on that notice alone. The deadline to request a Collection Due Process hearing usually turns on the later LT11 or L-1058 notice, so the safest move is to preserve proof of when that notice arrived and respond before time runs out.

CP504 warns, but it does not create the hearing right

CP504 can signal that the IRS is moving closer to enforced collection, but it is not the final notice that opens the Collection Due Process path. The IRS FAQ explains that a taxpayer who receives CP504 should not ignore it, yet the levy authority comes later with a formal Notice of Intent to Levy and Your Right to a Hearing.

That distinction matters because a missed deadline can narrow your options. If you wait for a later collection event, you may lose the chance to raise issues in the most direct way. The practical focus is not whether CP504 sounds urgent; it is whether the notice you received is the levy notice that starts the hearing clock.

LT11 or L-1058 is the notice that preserves CDP rights

The hearing right is tied to LT11 or the related Letter 1058, not CP504. The IRS says a taxpayer has 30 days from receipt of LT11 or L-1058 to request a Collection Due Process hearing, typically on Form 12153. IRM 5.1.9.3.2.1 explains that the request must be written and submitted within the stated time frame.

For a levy notice, the timing starts the day after the date of the notice. For an NFTL case, IRM 5.1.9.3.2.1 uses a different timing rule, so do not assume every IRS collection notice works the same way. If your case involves both a lien filing notice and a levy notice, the IRS may consolidate the hearing request, but the notice type still matters for deadline tracking.

What records matter before you file

Keep the actual notice, the envelope, the postmark if present, and any proof of when you received or faxed the request. IRM 5.1.9 says the IRS documents how the notice was sent, delivered, or left at the dwelling or business, and it uses the received date, postmark, meter date, fax transmission date, or electronic timestamp when deciding timeliness.

Also save any account transcript or IRS correspondence that shows the notice date, because the IRS sometimes uses internal codes to confirm when a notice was issued. If spouses received a joint notice situation, each spouse should have separate notice handling. Do not assume one spouse’s response automatically protects the other unless the request clearly covers both and is filed correctly.

Best next step before the deadline runs

If you have LT11 or L-1058, prepare Form 12153 right away and identify the issues you want reviewed. If you are trying to discuss collection alternatives, gather the financial records that support your proposal, because Appeals may need them to evaluate the request. If you only have CP504, use that time to organize your response, but do not treat it as the hearing trigger.

A useful example is a hypothetical taxpayer who receives CP504 first and then, later, receives LT11. The first notice is the warning; the second notice is the one that opens the CDP hearing window. That is why the date on the later notice, and proof of when it was received, can control whether your request is timely. If you are unsure which notice you have, review the face of the letter before the deadline slips away.

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.