LT11 / Letter 1058: Final notice of intent to levy

An LT11 (also sent as Letter 1058) is the IRS’s final notice before it levies wages, bank accounts or other property. It also gives you the right to a Collection Due Process hearing, which you request on Form 12153 within 30 days of the letter’s date.

Where it falls

Final notice before levy

Deadline

30 days from the letter’s date to request a Collection Due Process hearing on Form 12153. Check the date on your letter.

Is it real?

Check it in your IRS Online Account, or see how to spot a fake.

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

What the IRS is telling you

You have an overdue balance, and the IRS intends to seize property or rights to property to collect it. This letter is the notice the law requires before most levies, and it starts your window to request a hearing.

What the IRS can levy

Wages and other income
Bank accounts
Business and personal assets, including a car or home
State tax refunds and Alaska Permanent Fund dividends
Social Security benefits

What to do now

Find the date on the letter. Your 30-day window to request a Collection Due Process hearing runs from it.
Request a hearing on Form 12153 if you want an independent review before any levy, or need time to set up an alternative.
Pay the balance if you can, or pay what you can to reduce interest and penalties.
Request a payment plan if you’re current on your filings. Owe less than $50,000? You may be able to apply online.
If you already paid, send proof to the address on the letter.

What happens if you don’t respond

After the waiting period, the IRS can levy wages, bank accounts and other property. A wage levy continues each pay period until it’s released.

How ScrubJay can help

This letter has a 30-day deadline, so talk to a person now. An Enrolled Agent can request the hearing, propose a resolution and deal with the IRS for you. If you also have unfiled years, we file those, because the IRS generally won’t agree to a payment plan until they’re done. See urgent help.

Common questions

What is a Collection Due Process hearing?

It’s your right to have the IRS Independent Office of Appeals review the proposed levy before it happens. In the hearing you can propose alternatives such as a payment plan or an offer, or dispute the balance in some cases. You request it on Form 12153.

What if I miss the 30 days?

You may still be able to request an equivalent hearing, but the protections are weaker. Contact the IRS or a representative right away.

Can a payment plan stop the levy?

Setting up an installment agreement is one of the ways to resolve the balance. If you’re current on filing and owe less than $50,000, you may be able to apply online.