Williamsville, NY CP504 Versus LT11: Which Notice Gives Hearing Rights?

In Williamsville, NY, the most important distinction is simple: CP504 is a warning notice, but LT11, also called L-1058, is the notice that generally gives you Collection Due Process hearing rights. The practical mistake is waiting to act on CP504 and then missing the deadline tied to the final levy notice. Under IRM 5.1.9, the safest step is to preserve proof of when LT11 arrived and respond before that window closes.

CP504 warns you, but it does not start the hearing right

CP504 matters because it signals that the IRS is moving toward enforced collection, but the IRS says it cannot levy based on CP504 alone. That means CP504 is not the notice that starts the formal CDP hearing clock for levy action.

The real consequence is timing. A taxpayer who treats CP504 like the final notice may delay too long, lose documents, or assume a later response will be accepted as timely. The better approach is to use CP504 as an early warning to organize records and watch for LT11 or L-1058.

If you already received CP504, it is still worth calling the number on the notice to discuss payment options or an installment arrangement. But do not confuse that conversation with preserving hearing rights. The hearing right comes with the final notice, not the earlier warning notice.

LT11 is the notice that preserves CDP hearing rights

LT11, or Letter 1058, is the formal Notice of Intent to Levy and Notice of Your Right to a Hearing. The IRS FAQs confirm that you have 30 days from receipt of LT11 or L-1058 to request a CDP hearing if you believe levy action is inappropriate.

IRM 5.1.9 explains that the timing rules depend on the notice type. For a levy CDP request, the request must be written and submitted within the 30-day period that begins the day after the date of the levy notice. If the request is mailed, faxed, or electronically transmitted timely to the office listed on the notice, the date of that transmission can matter.

This is why the single most consequential mistake is using the wrong notice date. CP504 does not control the levy hearing deadline. LT11 does. Keep the envelope, the notice itself, and any proof of the day it was received or sent.

What records matter most before the deadline runs

To protect the response deadline, keep the LT11 or L-1058, the envelope it came in, and proof of the date you received it. If the IRS later questions timeliness, those records can help establish when the 30-day period started.

It also helps to keep prior notices, account transcripts, and any written response you already sent to the IRS. If you are asking for a CDP hearing, the request should state the reason you disagree with the proposed levy and should be signed by you or your authorized representative.

If you are seeking a collection alternative, be ready to support that request with financial information. The IRS says Form 433-A and/or Form 433-B may be needed so Appeals can evaluate collection alternatives. Keep in mind that a CDP request can address collection issues, but it does not automatically resolve the balance due.

Best next step for a Williamsville taxpayer

A practical next step is to sort your notices into two piles: CP504 as the warning notice, and LT11 as the hearing-rights notice. If LT11 has already arrived, focus immediately on the filing deadline and the office named on the notice.

If you are unsure which notice you have, request a review of the notice language and the mailing date before the deadline slips. For Williamsville taxpayers in Erie County, public-records references may help confirm non-IRS filing facts, but county clerks do not approve federal collection relief. The IRS remains the agency that handles the CDP request.

If you want a case review or notice conference, bring the notice, receipt date, envelope, account records, and any prior correspondence. That gives a faster, cleaner review without assuming the appointment itself stops collection activity.

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

Tax.Directory IRS guidance and FAQs · IRSDecoder notice explanations · ETSVideos

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.