In Tallahassee, FL, the key distinction is simple: CP504 is a warning notice, but LT11, or L-1058, is the notice that generally gives you Collection Due Process hearing rights before levy action. If preserving a response deadline matters, focus on the exact notice in your hand, the mailing date, and whether you can still file a timely written request under the IRS collection rules.
Thank you for reading this post, don't forget to subscribe!Step 1: Read the notice type before the deadline slips
CP504 signals that the IRS is moving toward levy, but it is not the final notice that starts the CDP hearing window. The IRS FAQ says the Service cannot levy with just CP504; it must first issue a formal Notice of Intent to Levy and Your Right to a Hearing. That makes CP504 an early opportunity to respond, not the document that by itself opens the hearing right.
LT11, also described as L-1058 in the IRS materials, is the notice that normally carries the right to request a CDP hearing with Appeals. Under the IRS FAQ, you have 30 days from receipt of LT11 or L-1058 to request that hearing. IRM 5.1.9 also explains that the request must be written and timely, and that the notice itself controls how timeliness is measured.
Step 2: Track the timeline differently for levy and lien cases
Do not assume every collection notice works the same way. For a levy CDP request, IRM 5.1.9.3.2.1 says the 30-day period starts the day after the date of the CDP levy notice. For an NFTL case, the timing is different because the filing office records the lien and the IRS uses the Letter 3172 process with a separate filing window. That distinction matters because hearing rights can arise from either a levy notice or a lien-filing notice, but the timing rules are not identical.
A practical decision point is whether you received only CP504 or a final levy notice. If you only have CP504, the safest move is to respond quickly, but you generally do not yet have the CDP hearing clock that comes with LT11. If you have LT11, start counting immediately and preserve proof of when you received it, because timeliness depends on that notice date and your filing method.
Step 3: Preserve proof, not just your argument
IRM 5.1.9 says the IRS should document how the notice was sent, delivered, or left at the dwelling or business. That makes your own records important too. Keep the envelope, note the date you actually received the notice, and save any fax confirmation, mailing receipt, or electronic submission record. If the request is mailed, the postmark can matter; if it is faxed or electronically submitted to the office named on the notice, the transmission record can matter.
The written hearing request should state the reasons you disagree with the action. If you want Appeals to consider collection alternatives, the IRS FAQ says to include Form 433-A and/or Form 433-B as needed. That does not guarantee a result, but it helps Appeals evaluate payment options more quickly. If you are disputing the underlying liability, only certain cases allow that issue to be raised in CDP, so your records should show whether you had a prior chance to challenge the amount.
Step 4: Use the right next move for the notice you have
If the notice is CP504, contact the number on the notice promptly and work the collection issue before the next notice arrives. If the notice is LT11 or L-1058, prepare Form 12153 and send it to the IRS office listed on the notice within the required window. In a joint liability case, IRM 5.1.9 says each spouse should receive a separately addressed notice, so do not assume one spouse’s paper controls both taxpayers.
A useful hypothetical example: if a couple in Leon County receives LT11 at the same address, each spouse should check whether they each received a separately addressed notice and whether each person preserved the deadline. That is a records question, not just a legal one. If the filing window is already close, a case review can help you sort the notice type, the correct office, and the proof you need before the deadline passes.
Questions about CP504 versus LT11: which notice gives hearing rights?
Does CP504 itself give me a CDP hearing right?
No. The IRS says CP504 is not enough by itself to levy and does not replace the later formal Notice of Intent to Levy and Your Right to a Hearing. LT11 or L-1058 is the notice that generally starts the CDP hearing request window.
If I got LT11, what should I save first?
Save the envelope, the notice itself, the date you actually received it, and proof of any mailing, fax, or electronic response. Under IRM 5.1.9, the IRS looks to how the notice was sent and when the hearing request was received or transmitted.
Can I raise every tax issue in a CDP hearing?
Not always. The IRS says underlying liability arguments are available only in limited circumstances. If you want collection alternatives instead, include the financial information Appeals needs, such as Form 433-A or Form 433-B when applicable.
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