An LT11, or its twin Letter 1058, is the IRS's final notice before it can seize your wages, bank accounts or other property to pay a tax debt. Its full name is "Final Notice of Intent to Levy and Notice of Your Right to a Hearing." This is the most urgent notice in the balance due series, but you still have real options. The key date is 30 days from the date on the letter. Before then, you can request a hearing that generally stops the levy while an independent Appeals officer reviews your case.
Why you got an LT11 or Letter 1058
You owe a balance that wasn't paid after earlier notices, such as a CP14, CP503 and CP504. Federal law generally requires the IRS to send this notice, and give you a chance for a hearing, at least 30 days before it levies. Both letters carry the same rights. The Taxpayer Advocate Service says Letter 1058 is usually sent by a revenue officer, an IRS collection employee assigned to your case.
Where this fits in the collection sequence:
| Step | Notice | Your rights |
|---|---|---|
| 1–3 | CP14, CP501, CP503 | Pay, set up a plan, or dispute by phone |
| 4 | CP504 | Collection Appeals Program; state refund can be levied |
| 5 | LT11 / Letter 1058 (or CP90/CP297) | 30 days to request a Collection Due Process hearing |
| Any time a lien is filed | Letter 3172 | Separate CDP hearing on the lien |
What the LT11 says
Look for:
- The amount owed, broken down by tax form and tax period.
- The hearing deadline. You must request a CDP hearing within 30 days from the date of the notice. Publication 1660 says the request must be postmarked on or before the 30th day after the date of the levy notice.
- What the IRS can levy, which the IRS lists as wages and other income, bank accounts, business assets, personal assets including your car and home, Alaska Permanent Fund Dividends, state tax refunds and Social Security benefits.
- Contact information for the IRS office or revenue officer handling your account.
- Passport information about seriously delinquent tax debt. See CP508C.
- Enclosures, usually Publication 594, Publication 1660 and Form 12153.
What to do
- Mark the 30-day deadline on your calendar today. Count from the date printed on the letter, not the day you opened it. Our notice deadline calculator can help.
- If you can pay in full, pay now. Use your Online Account or IRS.gov/payments. If you've already paid, send proof to the address on the letter.
- If you can't pay in full, pay what you can and ask for an installment agreement. If you owe less than $50,000 and are current on your filings, the IRS says you may be able to set one up with the Online Payment Agreement tool. Otherwise call the number on the letter or mail Form 9465.
- If you disagree, or want independent review, file Form 12153 (Request for a Collection Due Process or Equivalent Hearing) by the deadline. Send it to the address on the letter. List every tax period you want covered and explain why. Reasons can include a collection alternative (installment agreement or offer in compromise), hardship, spousal defenses, or, in limited cases, disputing the tax itself.
- If you want a payment arrangement through the hearing, include Form 433-A (individuals) or Form 433-B (businesses) with financial documents. Appeals says this greatly reduces the time it needs to decide.
- Calling doesn't extend the deadline. Publication 1660 is clear that talking to the IRS does not extend the 30 days to make a written CDP request.
What a timely CDP hearing does. A Collection Due Process (CDP) hearing is a chance to have an independent IRS Appeals officer review the proposed levy before it happens. If your request is on time, the IRS generally can't levy for those tax periods during the hearing. The 10-year collection period is suspended while it runs. If you disagree with Appeals' determination, you can petition the U.S. Tax Court within 30 days after it. More detail is in our Collection Due Process hearing guide.
If you miss the 30 days. You can still request an equivalent hearing within one year of the notice date by checking the equivalent hearing box on Form 12153. But the levy isn't paused, the collection clock keeps running, and you can't go to court if you disagree.
A Low Income Taxpayer Clinic or the Taxpayer Advocate Service may help, especially if a levy would cause hardship. An optional lien and levy response package is available on this site for organizing your request, but Form 12153 itself is free from the IRS.
What happens if you ignore it
After the 30 days, the IRS can levy. A wage levy is served once and continues each payday until the debt is paid, other arrangements are made, or the levy is released. A bank levy freezes the available funds, and the bank holds them for 21 days before sending them to the IRS. A lien may also be filed if one isn't already. See IRS levy and wage garnishment.
The failure-to-pay penalty also rises. The IRS says that if you don't pay within 10 days after a notice of intent to levy, the rate goes from 0.5% to 1% per month, up to 25% of the unpaid tax.
The IRS must release a levy in some situations, including when it creates an economic hardship, when you enter an installment agreement that doesn't allow the levy to continue, or when you pay in full.
Is this notice real?
Verify through your IRS Online Account or by calling the IRS at a number on IRS.gov. A real revenue officer carries two forms of IRS ID, an IRS pocket commission and an HSPD-12 card. Payments should go to the "United States Treasury," never to a person, a gift card or a cryptocurrency account. See IRS scams.
Frequently asked questions
Is the 30 days counted from the letter date or when I got it?
Publication 594 and Publication 1660 tie the deadline to the date of the notice: your request must be postmarked on or before the 30th day after it. Don't count from the day you opened the envelope.
Can I dispute the tax itself at a CDP hearing?
Only if you didn't receive a notice of deficiency or otherwise have a chance to dispute it. If Appeals can't consider the liability, the IRS says you can pay and claim a refund, request audit reconsideration with new information, or file an offer in compromise based on doubt as to liability.
What's the difference between LT11 and Letter 1058?
They're the same type of legal notice with the same 30-day hearing rights. The Taxpayer Advocate Service says Letter 1058 is usually sent by a revenue officer.
Do I need a hearing if I just want a payment plan?
Not necessarily. You can often set up an installment agreement online or by phone without a hearing. Publication 594 says the IRS can't issue a new levy while a payment plan is pending or in effect. If you're not sure the IRS will accept your plan before the 30 days run out, filing Form 12153 on time protects your hearing and Tax Court rights. After you file, you can still settle things with the collection office and withdraw the request.
Sources
- Internal Revenue Service (IRS), "Understanding your LT11 notice or Letter 1058". irs.gov
- IRS Independent Office of Appeals, "Collection due process (CDP) FAQs". irs.gov
- IRS, Publication 1660, Collection Appeal Rights. irs.gov
- IRS, Publication 594, The IRS Collection Process (Rev. 1-2026). irs.gov
- Taxpayer Advocate Service, "Letter 1058". taxpayeradvocate.irs.gov
- IRS, "Failure to pay penalty". irs.gov
- IRS, "Payment plans; installment agreements". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.