LT11 and Letter 1058: the final step before a levy
- What it is
- Final notice of intent to levy (LT11 or Letter 1058)
- Type
- Balance and collection
- Your deadline
- "You have 30 days from receipt of an LT11 or L-1058 to request a Collection Due Process (CDP) hearing." (The IRS Appeals page says to file Form 12153 "within 30 days from the date of the letter.")
- You have 30 days to request a Collection Due Process hearing. The deadline is printed on your letter.
- To
- You
- From
- Blaga Veleva, EA
- Re
- Final notice of intent to levy
An LT11 or Letter 1058 is the IRS final notice of intent to levy: it has not been paid and intends to seize your property or rights to property. It also starts your 30-day window to request a Collection Due Process hearing on Form 12153. Contact the IRS, or an Enrolled Agent, immediately and keep that deadline.
What does an LT11 or Letter 1058 mean?
Both letters say the same thing: "We haven't received your payment for overdue taxes," and the IRS intends "to seize your property or rights to property." The IRS adds that you "must contact us immediately." This is the formal Notice of Intent to Levy and Your Right to a Hearing that a CP504 only points toward.
How much time do I have?
The IRS CDP FAQ says: "You have 30 days from receipt of an LT11 or L-1058 to request a Collection Due Process (CDP) hearing." The IRS Appeals page says to file Form 12153 "within 30 days from the date of the letter" (CDP FAQs). Go by the deadline printed on your letter, and file early.
What happens if I ignore it?
The IRS can levy your wages or bank accounts up to the amount owed and may file a Notice of Federal Tax Lien. Property can include wages and other income, bank accounts, business assets, your car and home, state tax refunds and Social Security benefits. Passport restrictions may also apply (irs.gov LT11 page). See stopping an IRS levy and wage garnishment.
What should I do this week?
- Find the letter date and the hearing deadline. Mark both.
- If you already paid, send proof to the address at the top of the letter.
- Pay what you can. Partial payments reduce the interest and penalties added.
- Fill out Form 12153 to request a CDP hearing.
- Prepare a financial statement, Form 433-A or 433-B, so Appeals can consider alternatives.
- If you owe $50,000 or less and have filed all required returns, look at an online installment agreement.
How an Enrolled Agent helps with an LT11 or Letter 1058
Enrolled agents can represent taxpayers in collections and appeals, and this letter is where that counts. Under Form 2848, Blaga Veleva, EA can:
- file Form 12153 within the 30 days, with the financial statement Appeals needs
- set up an installment agreement or present an offer in compromise
- send proof of a payment the IRS didn't credit
- talk with the IRS so you don't have to
irs.gov also lists Low Income Taxpayer Clinics and the Taxpayer Advocate Service as other sources of help if you qualify.
She is based at 5629 FM 1960 West, Suite 221, in Houston, and her secure portal means a client in any state can upload the letter today.
Which notice usually comes next?
This is the final notice in the levy series. What follows, if nothing is resolved, is the levy. Under the tax code, a bank levy comes with a 21-day waiting period before the funds go to the IRS. If a lien is filed, you will also receive Letter 3172.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.
Questions people ask
Q1Is Letter 1058 the final notice before a levy?
Yes. LT11 and Letter 1058 are final notices of intent to levy. They give you 30 days to request a Collection Due Process hearing before the IRS moves to seize property.
Q2How do I request a CDP hearing?
File Form 12153 within 30 days. Include a financial statement, Form 433-A for individuals or 433-B for businesses, so Appeals can consider a payment plan or other alternative.
Q3Can the IRS garnish my wages after an LT11?
Yes. irs.gov says the IRS can levy wages or bank accounts up to the amount owed if you don't respond or pay. Requesting a hearing in time is the main protection.
Q4What if I already paid?
Send proof of payment to the address at the top of your notice or letter. Keep copies and track that the payment posts.
Q5Can I set up a payment plan after an LT11?
Yes, if you are current on your filings. The IRS online payment agreement page lets individuals apply online for a long-term plan if they owe $50,000 or less in combined tax, penalties and interest and have filed all required returns. You can also mail Form 9465 or call the number on your notice.