LT11 / Letter 1058: Final Notice of Intent to Levy, Explained

LT11 — also sent as Letter 1058 — is the IRS’s Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It warns the IRS may seize property, wages, or bank funds, and it gives you 30 days to request a Collection Due Process hearing (Form 12153) to have the action reviewed.

Tax Debt Compass is an independent educational guide. We are not the IRS, not a tax firm, and we do not negotiate with the IRS or prepare returns — we explain how the system works in plain English.

Key takeaways

LT11 and Letter 1058 are the same notice. Two labels, one document: the Final Notice of Intent to Levy and Notice of Your Right to a Hearing.
It is both a warning and a protection. The notice warns of levy action — and simultaneously grants a powerful legal right.
You have 30 days to request a Collection Due Process hearing. File Form 12153 within the window, and an independent appeals officer reviews the collection action.
A timely hearing request generally suspends levy action. While the appeal is pending, the levy the hearing concerns is typically on hold.
The 30-day deadline is strict. Miss it and the options narrow significantly — act on this notice first, before anything else.

What LT11 (Letter 1058) actually is

After the reminder sequence — CP14, then CP501, CP503, and CP504 — the IRS sends one final notice before it may take enforced collection action. That notice is labeled LT11 or Letter 1058, and its full title says exactly what it is: Final Notice of Intent to Levy and Notice of Your Right to a Hearing.

The notice does two things at once: it states the IRS’s intent to levy — seizing property, wages, or bank funds — and it informs you of your right to challenge that action through a Collection Due Process (CDP) hearing before an independent appeals officer. Understanding both halves is the key to responding well.

The LT11 identifies the tax years and amounts at issue, states the balance, and explains how to request the hearing. Despite the alarming title, it is not itself a seizure — no levy happens the day it arrives. It is the final warning and the starting gun on your 30-day window.

The 30 days that matter most

The heart of the LT11 is a deadline: you have 30 days from the date of the notice to request a Collection Due Process hearing. The request is made on Form 12153 (Request for a Collection Due Process or Equivalent Hearing), sent to the address shown on the notice.

Treat this deadline as absolute: thirty days means thirty days, not “about a month.” Mark the date the moment you open the envelope. If the deadline is approaching and you’re unsure about the form, contact the IRS, a licensed tax professional, or the Taxpayer Advocate Service immediately — don’t let the window close while you research.

Why the urgency? A timely request carries a protection a late one doesn’t: while the hearing (and any subsequent court review) is pending, levy action on the covered tax periods is generally suspended. That breathing room is the point of the right. A late request may still get a hearing, but a weaker kind — explained below.

Practical tips for the request itself: complete Form 12153 fully, identify the tax years and the levy action you are appealing, state briefly why you disagree or what alternative you want considered, sign and date it, and keep a copy with proof of mailing. Send it to the exact address on the notice, not to a general IRS address.

What a Collection Due Process hearing can do

The CDP hearing is not a courtroom trial — it is typically conducted by correspondence or phone with a settlement officer in the IRS Independent Office of Appeals who wasn’t involved in the original collection decision. That independence is the point.

At the hearing, the appeals officer considers:

Whether the IRS met all legal and procedural requirements — proper assessment, proper notices sent, correct balances.
Whether the action is no more intrusive than necessary — the officer weighs efficient collection against the burden on you.
Alternatives you propose to the levy. This is where the hearing has real practical power: instead of seizure, you can propose an installment agreement, an Offer in Compromise, or Currently Not Collectible hardship status, and the officer can approve a workable alternative.
Challenges to the underlying tax itself, but only in limited circumstances — generally only if you never received a notice of deficiency or otherwise never had a chance to dispute the liability.

The hearing ends with a written determination, which you can generally petition the Tax Court to review within 30 days — another deadline to calendar. Using this process isn’t gamesmanship; it’s the system working as designed.

How LT11 differs from the earlier notices

Confusing these notices is the most common and costly mistake in IRS correspondence:

CP14 was the invoice. CP501 and CP503 were reminders, escalating in tone. None carried hearing rights or hard legal deadlines.
CP504 warned of intent to levy your state tax refund specifically — a real enforcement step, but a narrow one, and still no hearing right.
LT11 / Letter 1058 is the final notice: broader levy authority (wages, bank accounts, property — not just state refunds) plus the 30-day CDP hearing right.

The progression is deliberate: “please pay” → “we’re serious” → “last warning plus your right to object.” If you’re holding an LT11, the earlier stages have played out — and the notice number in the corner remains the fastest way to identify which document you’re holding.

What happens if the 30 days pass

If the 30-day window closes without a request, the IRS may proceed with the levy. The automatic suspension that accompanies a timely request no longer applies, and your options narrow.

“Narrower” doesn’t mean “none.” A late request is generally treated as an equivalent hearing — the IRS still hears your case, but the decision isn’t appealable to the Tax Court (with limited exceptions). You can still pursue installment agreements, hardship status, or dispute genuine errors. What you lose is bargaining power and procedural armor, not every path forward.

The lesson is simple and worth stating bluntly: of all the deadlines in the IRS collection sequence, the LT11’s 30-day window is the one to never miss. Everything else in tax debt can be revisited, renegotiated, or re-filed. This window, once closed, does not reopen in the same form.

The alternatives a hearing can consider

The CDP hearing is forward-looking: the appeals officer can approve alternatives to the levy. Arrive with a realistic proposal, not just an objection. These are described in general educational terms — fit depends on the finances and compliance history involved.

Installment agreement. Monthly payments; streamlined setup without a financial statement generally for aggregate balances of $50,000 or less (verify the current threshold on irs.gov). Filing compliance is a prerequisite.

Offer in Compromise. A settlement for less than the full amount, available on three grounds: doubt as to collectibility, doubt as to liability (Form 656-L), or effective tax administration. The application fee is $205 (last checked 2026-09-30), waived for qualifying low-income taxpayers. Acceptance is never guaranteed, and filing compliance is required first.

Currently Not Collectible (Status 53). If collection would cause economic hardship, the IRS can pause active collection. Penalties and interest continue accruing during CNC, and the 10-year collection statute keeps running — it is a pause, not a resolution.

The pattern: the IRS prefers a workable plan to a seizure. Arrive with organized finances, filed returns, and a realistic proposal. And a final caution that belongs in every article on this site: if a company promises it can make the levy “go away” for an up-front fee, check its credentials and compare its claims against irs.gov — the IRS lists such operators on its Dirty Dozen scam list.

Frequently asked questions

Is LT11 the same thing as Letter 1058?

Yes. LT11 and Letter 1058 are two labels for the same document: the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. You may see either identifier in the corner of the notice or in IRS correspondence about it. There is no substantive difference — the 30-day Collection Due Process hearing right, the Form 12153 request process, and the levy warning are identical either way. If anyone suggests they are different notices requiring different responses, that person is mistaken.

What happens if I miss the 30-day deadline?

The IRS may proceed with the levy action, and you lose the strongest version of the hearing right. A late request is generally treated as a request for an equivalent hearing: the IRS will still review your case, but the decision cannot be appealed to the Tax Court (with limited exceptions), and levy action is not automatically suspended while it is pending. You can still pursue installment agreements, hardship status, or dispute genuine errors through normal channels. But the timely CDP hearing — with its suspension protection and Tax Court appeal right — is a one-time window, which is why acting within the 30 days matters so much.

Does requesting the hearing stop the IRS from levying?

A timely Collection Due Process hearing request generally suspends levy action on the tax periods covered by the hearing while the appeal — and any subsequent Tax Court review — is pending. That is the core protection of the CDP right: the seizure pauses while an independent appeals officer reviews the case. Note the limits: the suspension covers levy action on the periods subject to the hearing, and certain exceptions (such as jeopardy situations) can apply. Other collection activity, like applying refunds to the debt, may continue. The suspension is powerful but not absolute, which is another reason to file the request promptly and correctly.

Can I still set up a payment plan after receiving an LT11?

Yes — and the CDP hearing itself is one of the best venues for getting one approved, since the appeals officer can accept an installment agreement as an alternative to the levy. You can also contact the IRS directly about a payment plan without going through the hearing process. Either way, filing compliance comes first: all required returns must be filed before an agreement will be approved. Do not let the 30-day hearing window expire while you explore the payment plan, though — request the hearing to protect your rights, then pursue the agreement; the two tracks can run together.

The notice mentions tax years I don’t recognize. What should I do?

Compare the LT11 against your own records immediately: return copies, IRS account transcripts (available through your IRS online account), and prior notices. Unrecognized years sometimes turn out to be assessments from unfiled returns, adjustments you were not notified about clearly, or — rarely — identity mix-ups. If the balance includes years you believe you already resolved, gather your proof of payment before contacting the IRS. Given the 30-day clock, do this investigation urgently and in parallel with preparing the Form 12153 hearing request — you can request the hearing to preserve your rights while you sort out the facts.

Your concrete next step

Find the date printed on your LT11, count 30 days forward, and write that deadline everywhere you’ll see it. Then download Form 12153 from irs.gov and read its instructions today, not next week. You don’t need a full strategy before the deadline — only to preserve your right to have one. Requesting the hearing keeps every option alive while an independent officer reviews your case. Letting the window close quietly is the one move that can’t be undone.

Tax Debt Compass publishes general educational information about IRS tax debt. Nothing here is tax, legal, or financial advice for your situation. We are not the IRS, not a tax firm, and we do not negotiate with the IRS or prepare returns. Consult a licensed CPA, tax attorney, or enrolled agent about your specific situation.