The short answer
Usually only after it bills you, you don't pay, and it sends a notice of intent to levy with your right to a hearing at least 30 days before. The LT11 or Letter 1058 is that formal notice. You have 30 days to ask for a hearing.
The CP504 comes before it and warns that a levy is coming.
Words to know
- CP504
- An IRS notice of intent to levy. It is a reminder before the IRS starts to levy.
- Notice of intent to levy
- An IRS notice that it plans to take your property. CP504 is one. LT11 and Letter 1058 give hearing rights.