Part 3 Collection question: right to request a Collection Due Process hearing before a levy

Part 3Collection

Which notice gives a taxpayer the right to request a Collection Due Process hearing before a levy?

A CP504, the notice of intent to levy state refunds
B Letter 1058 or LT11, Final Notice of Intent to Levy
C CP14, the first notice of a balance due on the account
D CP2000, the underreporter notice proposing changes

Show the answer and explanation

Answer: B. Letter 1058 or LT11, Final Notice of Intent to Levy

Under section 6330, the IRS must send a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (Letter 1058 or LT11) at least 30 days before levying. The taxpayer has 30 days from the notice date to request a CDP hearing on Form 12153. A CP504 warns of state refund levies but does not itself carry CDP rights for other levies. Source: IRC 6330(a); Pub. 594; Pub. 1660. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Treating CP504 as the CDP notice.

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Part 3 Collection question: right to request a Collection Due Process hearing before a levy

Answer: B. Letter 1058 or LT11, Final Notice of Intent to Levy

Common mistake

Related Part 3 practice questions

Part 3 Collection question: right to request a Collection Due Process hearing before a levy

Answer: B. Letter 1058 or LT11, Final Notice of Intent to Levy

Common mistake

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