Final notice of intent to levy: your 30 days and your options

Final notice of intent to levy

A final notice of intent to levy, usually an LT11 or Letter 1058, is the IRS’s last notice before it can levy your wages, bank accounts or other property. It gives you 30 days from the letter’s date to request a Collection Due Process hearing on Form 12153.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

What the notice means

The IRS has an overdue balance on your account and intends to seize property to collect it. The law requires this notice, with your right to a hearing, at least 30 days before most levies.

Your options

Request a Collection Due Process hearing on Form 12153 within 30 days of the letter’s date.
Pay the balance, or pay what you can to reduce penalties and interest.
Set up an installment agreement if you’re current on your filings. If you owe less than $50,000, you may be able to apply online.
Ask about Currently Not Collectible status if you can’t afford any payment.
Send proof if you’ve already paid.

What the IRS can levy after the 30 days

Wages and other income, bank accounts, business and personal assets, state tax refunds, and Social Security benefits. The IRS may also file a Notice of Federal Tax Lien.

Why the deadline matters

Requesting a hearing within 30 days gives you an independent review by IRS Appeals before the levy, and the right to go to the Tax Court if you disagree with Appeals’ decision. Missing it narrows your options. See the notice page for LT11 / Letter 1058, or get urgent help.

Common questions

What does a Collection Due Process hearing do?

It has the IRS Independent Office of Appeals review the proposed levy. You can propose alternatives such as an installment agreement or an offer, and in some cases dispute the balance.

Do I have to request a hearing to set up a payment plan?

No. You can call the number on the notice or apply online if you qualify. The hearing is useful when you need an independent review or more time.

What if the 30 days have passed?

You may still be able to request an equivalent hearing, with fewer protections. Act quickly either way.