Tax Relief AnswersIRS LT11 and Letter 1058
The short answer
LT11 and Letter 1058 are the IRS's final notice before it can levy your wages, bank accounts or other property. Each is the Notice of Intent to Levy and Notice of Your Right to a Hearing. From the day you receive it you have 30 days to request a Collection Due Process (CDP) hearing with Form 12153, and a timely request stops levy action in most cases while the IRS Independent Office of Appeals reviews your case. Sources: IRS, Understanding your LT11 notice or Letter 1058, IRS, Collection Due Process FAQs, 26 U.S.C. 6330.
What the notice means
| Item | What the IRS and the law say |
|---|---|
| What it is | "We intend to seize your property or rights to property. You must contact us immediately." |
| LT11 versus Letter 1058 | The IRS CDP FAQ names both as the same notice with the same 30-day right |
| Property the IRS can levy | Wages and other income, bank accounts, business assets, personal assets including your car and home, Alaska Permanent Fund Dividends, state tax refunds, Social Security benefits |
| Deadline to request a CDP hearing | 30 days from receipt of the LT11 or Letter 1058 (IRS CDP FAQ); the law requires the notice at least 30 days before the first levy (26 U.S.C. 6330(a)(2)) |
| How to request | Form 12153, sent to the hearing address on the notice, not the payment address |
| What a timely request does | Prohibits levy action in most cases and suspends the 10-year collection period until Appeals' determination is final (Form 12153 instructions) |
| Late request | An equivalent hearing, within one year of the date of the levy notice; it does not stop levy and cannot go to court |
| Lien and passport | The IRS may also file a Notice of Federal Tax Lien; the notice warns of passport denial or revocation for seriously delinquent tax debt |
| Page reviewed | January 30, 2026 |
At the hearing you can propose a payment plan, an Offer in Compromise or Currently Not Collectible status. You can dispute the amount only if you have not had a prior chance to do so. After the determination you can appeal to the U.S. Tax Court (Form 12153 instructions).
What to do
- Find the date you received the notice and count 30 days. Write that date down.
- Decide whether you want a hearing. If you can set up a payment plan now (online for balances under $50,000, per the LT11 page), that may resolve it without one.
- If you want a hearing, complete Form 12153: check "Notice of Proposed or Actual Levy," give a reason, and mark the alternative you want. Attach a copy of the notice.
- If you are proposing a plan or hardship, add Form 433-A with your income and expenses; the IRS says this speeds the decision.
- Send it to the hearing address on the notice by a method that proves the date. Keep a copy.
- If the 30 days have passed, still file Form 12153 and check the equivalent hearing box; you have one year from the notice date.
What this notice does not mean
- It does not mean the levy has happened. The notice is the warning the law requires at least 30 days before the first levy.
- It does not mean your only option is to pay in full. The hearing exists to consider alternatives.
- It does not come after a CP504 in every case, but if you got a CP504 and did nothing, this is the next step.
- Missing the 30 days does not end your options; it ends the automatic stop on levy and the right to Tax Court review.
A Low Income Taxpayer Clinic can file Form 12153 and attend the hearing with you for free if you qualify. Paid companies file the same form; if you consider one, confirm that an enrolled agent, CPA or attorney will sign it.
FAQ
How long do I have after LT11?
30 days from receipt to request a Collection Due Process hearing, per the IRS CDP FAQ.
Does filing Form 12153 stop a levy?
A timely request prohibits levy action in most cases until Appeals' determination is final, per the form's instructions.
What is the difference between LT11 and Letter 1058?
The IRS treats them the same way: both are the Notice of Intent to Levy and Notice of Your Right to a Hearing, with the same 30-day right.
What if I already got a CP504?
CP504 did not give you hearing rights; this notice does. The 30 days run from this notice.
Can I still get a hearing after 30 days?
Yes, an equivalent hearing within one year of the notice date, but it does not stop levy and cannot be appealed to court.