IRS 30-Day Levy Response Deadline
Final day to request a Collection Due Process hearing from an IRS LT11 / Letter 1058.
Written and maintained by Paul Clark, Redmoon Software · Rules last verified · Sources
These calculators are for informational purposes only and do not constitute legal, financial, or professional advice.
How the IRS 30-Day Levy Response Deadline works
The IRS 30-Day Levy Response Deadline calculator finds the last day to request a Collection Due Process (CDP) hearing after the IRS sends a Final Notice of Intent to Levy — the letter issued as an LT11 or Letter 1058. Enter the date printed on the notice and it returns the exact deadline to file Form 12153, applying the weekend-and-holiday roll-forward so the date you act on is the one that actually governs.
The 30 days run from the date on the notice, not the day it arrived or the day you opened it. That single distinction is where most missed deadlines start: a letter left unopened for a week has already burned a week of the window. Anchoring to the printed notice date removes the guesswork.
Why it matters: a timely CDP request preserves your right to U.S. Tax Court review, generally suspends the levy while the hearing is pending, and pauses the ten-year collection statute. Miss the 30 days and you drop to an "equivalent hearing" within one year — similar in form, but without those protections.
Worked example
An LT11 dated Friday, May 1 puts the 30th day on Sunday, May 31. Because that is a weekend, the deadline rolls forward to Monday, June 1 — and if June 1 were a federal holiday, it would roll again to Tuesday, June 2. The roll-forward only ever adds days; it never makes the deadline earlier than the plain 30-day count.
Frequently asked questions
Does the 30 days start when the notice was mailed or when I received it?
From the date printed on the notice. The IRS measures from its own dating of the LT11 or Letter 1058, so the postmark and the day you actually opened it do not change the deadline. Use the printed notice date as day zero.
What happens if I miss the 30-day deadline?
You can usually still request an equivalent hearing within one year, but it does not carry the same protections: no automatic suspension of the levy, no tolling of the collection statute, and no right to Tax Court review of the result. The timely 30-day CDP request is the one worth counting toward.
Is this tax or legal advice?
No. It is a date tool that applies the 30-day count and the weekend/holiday roll-forward. IRS procedures turn on facts specific to your case — confirm any real deadline against the notice itself, current IRS guidance, and a tax professional or counsel.
What this calculator does not do
A limitation you know about costs far less than one you find after the deadline. These are the specific things this tool cannot work out for you.
- The deadline runs from the date on the notice, not the date you opened it. Enter the notice date.
- A late request may still get an Equivalent Hearing, which does not carry the same right to Tax Court review. The calculator shows the CDP date only.
Where these rules come from
The periods this calculator applies are taken from the primary sources below rather than from secondary summaries. Verify against them before relying on a date that matters.
- 26 U.S.C. § 6330
The 30-day window to request a Collection Due Process hearing after a Final Notice of Intent to Levy.
- IRS — Understanding your notice or letter