IRS NOTICES

What is the difference between a CP504 and an LT11?

SHORT ANSWER

A CP504 warns the IRS intends to levy and lets it seize your state tax refund and file a lien. An LT11 (Letter 1058) is the FINAL notice of intent to levy — it unlocks levies on wages and bank accounts and, crucially, gives you 30 days to request a Collection Due Process hearing.

Both are levy notices, which is why they’re confused, but they sit at different stages. The CP504 is a strong warning: pay now or the IRS can take your state refund and file a federal tax lien. The LT11/Letter 1058 is the last step — it is what legally allows the IRS to levy wages and bank accounts, and it carries the 30-day window to request a Collection Due Process (CDP) hearing. If you have an LT11, the clock on your strongest appeal right is running.

What to do, in order

Identify which notice you have — the code is on the notice.
CP504: act to avoid a state-refund seizure and a lien; pay or arrange a plan.
LT11: within 30 days, decide to pay, arrange a plan, or file Form 12153 for a CDP hearing.
Requesting a timely CDP hearing generally pauses levy action — don’t let that window lapse.
If the balance is wrong, raise it now with documentation, not after a levy.

Common questions

Which is more serious, CP504 or LT11?

The LT11. A CP504 can reach your state refund and file a lien, but the LT11 is the final notice that enables wage and bank levies — and it starts your 30-day hearing-rights clock.

Do both give me a right to a hearing?

The LT11 grants the formal 30-day Collection Due Process hearing right. The CP504 does not carry that same final-notice hearing right, which is a key reason the LT11 matters more.

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This is general information, not legal, tax, or financial advice, and it doesn’t create a professional relationship. Rules have exceptions and change over time. For advice on your specific situation, consult a licensed professional.