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.
How to recognize a real LT11 / Letter 1058
The LT11 is generated through the IRS's automated collection operation; Letter 1058 carries the same legal notice. Either one is the final notice of intent to levy that gives you a Collection Due Process hearing right under IRC section 6330.
- The header box reads "Notice LT11" (or Letter 1058) and includes a "Case reference number" in addition to your taxpayer ID number and the notice date.
- Page 1 states that the IRS may seize (levy) your property or rights to property "on or after" a specific date. On the IRS sample, that date is 30 days after the notice date.
- Form 12153, Request for a Collection Due Process or Equivalent Hearing, is enclosed, and the letter gives the same date as the deadline for mailing it back to the address at the top of page 1.
- A "Your billing details" table lists each tax period, form number, amount owed, additional interest, and additional penalty, so one letter can cover several years or several types of returns.
- Separate sections explain federal tax liens (including that a lien notice can be filed even if you request a hearing) and passport denial or revocation for seriously delinquent debt.
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.
Illustrative example
Example: Using the LT11 hearing date to set up a payment plan
Illustrative scenario: Devon owes about $14,200 across 2022 and 2023. His LT11 is dated June 1, 2026, and says the IRS may levy on or after July 1, 2026. The billing details table shows both years separately, which is how he notices that a $1,500 payment he made last fall isn't reflected on 2023.
Devon completes the enclosed Form 12153 and explains in section 8 that he wants an installment agreement and that a payment appears to be missing. He mails it by certified mail to the address on page 1 well before July 1, and keeps the receipt.
While his hearing request is pending, he gathers his bank statement showing the missed payment and a monthly budget. If he had missed July 1, he could still ask for an equivalent hearing, but he would lose the ability to take Appeals' decision to the U.S. Tax Court.
Names and numbers are made up to show how this notice typically plays out.
Mistakes that make a LT11 / Letter 1058 worse
- Mailing Form 12153 after the date printed on the letter. The LT11 itself says that missing it means losing the ability to contest Appeals' decision in U.S. Tax Court.
- Leaving section 8 of Form 12153 blank. The letter specifically asks you to state the reason you want a hearing, such as a payment plan, an offer, hardship, or a dispute over the amount.
- Assuming a hearing request blocks a lien. The letter says the IRS can file a Notice of Federal Tax Lien even if you request a hearing.
- Sending the form to a generic IRS address instead of the address at the top of page 1 of the letter.
- Overlooking a missing payment in the billing details table. If you already paid, the letter asks you to send proof of that payment.
What happens if you ignore a LT11 / Letter 1058
After the levy date printed on the letter passes with no payment, arrangement, or hearing request, the IRS may levy wages, bank accounts, and other property without another warning. In practice that means a Form 668-W continuous wage levy served on your employer or a Form 668-A levy served on your bank or another third party.
Often comes before a LT11 / Letter 1058
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.
Checked against IRS primary sources — see how we source these guides. You can verify any notice directly at IRS.gov. The dates and instructions printed on your specific notice always control. Official IRS explanation: Understanding your LT11 notice or Letter 1058.
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