IRS LT11 / Letter 1058 Notice: Final Notice of Intent to Levy
An LT11 (or Letter 1058) is the IRS's final notice before levying your wages, bank accounts, or property — you have exactly 30 days to request a Collection Due Process hearing, which pauses collection.
Deadline calculator
The LT11 / Letter 1058 clock runs from the date printed on the notice — not the day you opened it.
Estimate only, based on the standard 30-day LT11 / Letter 1058 window. Your notice controls — always use the specific date printed on it.
What a LT11 / Letter 1058 actually means
This is the most serious routine collection letter the IRS sends. After the 30-day window, the IRS can garnish wages, freeze and take bank funds, and seize state refunds without further warning.
The 30-day Collection Due Process (CDP) appeal right is powerful: filing Form 12153 on time generally stops levy action while your case is heard, and lets you propose alternatives — payment plan, Offer in Compromise, hardship status — to an independent appeals officer.
What to do, step by step
- 1Mark the 30-day deadline from the notice date — it is strict.
- 2File Form 12153 (Request for a Collection Due Process Hearing) before the deadline to freeze levy action.
- 3Gather financials (income, expenses, assets) — appeals will want a resolution proposal.
- 4Propose a realistic alternative: installment agreement, Offer in Compromise, or Currently Not Collectible.
- 5Get professional representation — CDP hearings are winnable with preparation, and this is the wrong letter to handle casually.
Common questions
What happens if I miss the 30-day CDP deadline?+
You can still request an 'equivalent hearing' within one year, but it doesn't stop levies while pending. After 30 days, the IRS may garnish and levy without further notice.
How fast can the IRS levy after an LT11?+
Any time after the 30-day window closes if you haven't responded. Bank levies freeze funds on the day served; wage garnishments hit the next payroll cycle.
Received a LT11 / Letter 1058? Get it handled.
Talk to a tax specialist about your notice — free, no pressure, no judgment.