Final notice of intent to levy and right to a hearing

LT11 · Letter 1058 · CP90 · CP297 · CP91 · CP298 · CP523

What it is

The notice the statute requires before the IRS levies wages, bank accounts or other property: it carries the right to a collection due process hearing where the liability (if never contested), collection alternatives and spousal defenses can be raised and then reviewed by the Tax Court. CP91 and CP298 are the versions for Social Security benefits. CP523 is the notice that an installment agreement is in default and will be terminated.

The clock it starts

30 days from the notice date to request a collection due process hearing on Form 12153; the request stops levy while the hearing is pending. A later request within one year gets an equivalent hearing without court review. A CP523 gives 30 days before the agreement terminates.

What a response has to establish

A timely hearing request that proposes the collection alternative and states any liability challenge the taxpayer is still entitled to raise; for a CP523, the cure of the default or a modified agreement.

Authority

• IRC §6330
• IRC §6331
• Treas. Reg. §301.6330-1
• IRC §6159
• Treas. Reg. §301.6159-1
• IRS Publication 594
• IRS Publication 1660

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.