Receiving an IRS notice that mentions an “intent to levy” can be alarming. Many taxpayers read those words and assume the IRS has already taken their bank account, paycheck, Social Security benefits, or property. In many cases, the notice is a warning that the IRS plans to take collection action if the tax debt is not addressed.
The difficult part is that not every IRS intent to levy notice means the same thing. Some notices are early warnings, while others are final notices that may give you important appeal rights. Understanding which letter you received can help you know how serious the situation is and how quickly you need to act.
What Is an IRS Notice of Intent to Levy?
An IRS Notice of Intent to Levy is a written warning that the IRS may seize certain assets or payments to collect unpaid tax debt. A levy is different from a tax lien. A lien is a legal claim against your property, while a levy is the actual taking of wages, bank funds, refunds, benefits, or other assets.
The word “intent” is important because it means the IRS is telling you what it plans to do. It does not always mean the seizure has already happened. However, ignoring the notice can allow the IRS to move from warning to enforced collection.
Why Different IRS Levy Notices Mean Different Things
The IRS uses different notices depending on the type of tax debt, the collection stage, and the asset or payment involved. This is why one taxpayer may receive a CP504, while another may receive LT11, Letter 1058, CP90, CP297, CP91, or CP298. Each notice should be read carefully because the deadlines and rights may be different.
Some notices warn that the IRS intends to levy specific assets, such as a state tax refund or federal payment. Others are final notices that may give the taxpayer the right to request a Collection Due Process hearing. The notice number matters because it helps determine what options may still be available.
CP504: Notice of Intent to Levy
A CP504 notice is one of the most common IRS intent to levy notices. It generally means the IRS has not received payment for a tax balance and intends to levy certain assets if the balance is not resolved. Many taxpayers see CP504 and assume the IRS can immediately take everything, but the notice should still be understood in context.
The CP504 is serious because it shows the account has moved deeper into the collection process. It may mention the IRS’s intent to levy wages, bank accounts, state tax refunds, or other assets. For a closer explanation of this specific letter, read our guide to the CP504 notice.
LT11 or Letter 1058: Final Notice of Intent to Levy
LT11 and Letter 1058 are more serious than many earlier collection notices. These letters are commonly titled Final Notice of Intent to Levy and Notice of Your Right to a Hearing. They tell the taxpayer that the IRS intends to seize property or rights to property if the matter is not addressed.
This type of notice is important because it may give the taxpayer the right to request a Collection Due Process hearing. In many cases, that hearing request must be made within 30 days of the notice date. For a deeper explanation, read our article on LT11 or Letter 1058.
CP90 and CP297: Final Notices With Hearing Rights
CP90 and CP297 are also final levy notices that may involve Collection Due Process rights. These notices generally tell the taxpayer that the IRS intends to levy certain assets for unpaid taxes. They also inform the taxpayer of the right to request a hearing.
The difference between these notices and other IRS collection letters is important. A taxpayer who misses the deadline may lose certain appeal rights or have fewer options to stop levy action before it begins. If you receive CP90 or CP297, it should be treated as a time-sensitive IRS collection notice.
CP91 and CP298: Social Security Levy Notices
CP91 and CP298 are notices involving Social Security benefits. These letters warn that the IRS intends to levy up to 15% of Social Security benefits to collect unpaid taxes. This can be especially stressful for retirees or disabled taxpayers who rely on those benefits for basic living expenses.
These notices should not be ignored because the levy can reduce monthly benefits if the debt remains unresolved. The taxpayer may still have options, but timing matters. For more detail, read our article on CP91 or CP298 notices and Social Security levy issues.
How to Tell If You Still Have Time to Appeal
The first thing to check is the notice number and the date printed on the letter. Notices such as LT11, Letter 1058, CP90, and CP297 may include Collection Due Process hearing rights. If that deadline is still open, the taxpayer may be able to request a hearing before the IRS moves forward with certain levy action.
You should also look for language about a “right to a hearing,” “Collection Due Process,” or Form 12153. These phrases usually mean the IRS is giving you a formal chance to dispute the collection action or propose another resolution. If the deadline has passed, there may still be options, but they may be more limited.
What to Do After Receiving Any IRS Intent to Levy Notice
Do not assume the notice is harmless just because the IRS has not taken money yet. An intent to levy notice is a warning that the account has reached a more serious stage. The sooner the issue is addressed, the more options may be available.
Possible responses may include paying the balance, setting up an installment agreement, requesting Currently Not Collectible status, submitting an Offer in Compromise, or filing an appeal if the notice gives that right. The best option depends on the taxpayer’s income, assets, tax history, and the type of notice received. If you are unsure what the letter means, it is better to get help before the deadline passes.
Final Thoughts
An IRS Notice of Intent to Levy does not always mean your money or property has already been taken. However, it does mean the IRS is warning you that stronger collection action may be next. The exact notice you received matters because CP504, LT11, Letter 1058, CP90, CP297, CP91, and CP298 can involve different risks and rights.
If you received an IRS intent to levy notice, do not wait until a bank account is frozen, wages are garnished, or benefits are reduced. Reviewing the notice early can help you understand your deadline, your available options, and how long you may have before the IRS can levy. At Florida Tax Solvers, we can help you respond to the IRS and work toward a solution before collection action causes more damage. Contact us today to discuss your situation.
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Reading this content does not create an attorney-client relationship.
Steven N. Klitzner, P.A. is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner was appointed to the IRS Service Advisory Council in 2021 and is... 
