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IRS Notice LT11 (Letter 1058): Final Notice of Intent to Levy — Your Rights & Options

This is the LAST notice before the IRS seizes your wages, bank accounts, and property. You have 30 days to act.

This is an emergency. If you’ve received IRS Notice LT11 (or Letter 1058), your assets are at immediate risk. Call Global Gate Tax Relief right now at 1-877-800-8180 — we stop levies and protect our clients’ assets every single day. Free consultation. No obligation.

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At a Glance

Detail Information
Notice Type Final Notice of Intent to Levy & Notice of Your Right to a Hearing
Also Known As Letter 1058 (same notice, different format)
Urgency Level 🚨 CRITICAL — You have exactly 30 days from the notice date
Preceded By CP504 (Intent to Seize Property)
Followed By Active levy on ALL assets — wages, bank accounts, property, Social Security
Key Right You have the right to request a Collection Due Process (CDP) Hearing within 30 days
Action Required Request CDP hearing AND enter a resolution immediately
IRC Authority IRC § 6331 (Levy Authority), IRC § 6330 (CDP Hearing Rights), IRC § 6320 (Lien Rights)
Response Deadline 30 days from the notice date — this is a hard legal deadline
Form Needed Form 12153 — Request for a Collection Due Process or Equivalent Hearing

What Is IRS Notice LT11?

IRS Notice LT11 — also issued as Letter 1058 — is the final notice the IRS sends before it begins seizing your assets. Its full title is “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” In the simplest terms: the IRS is telling you that, unless you take action within 30 days, it will take your money.

This is not a threat. This is not a bluff. This is a legally mandated notice required by IRC § 6331(d) before the IRS can exercise its levy authority. Once the 30-day window expires and you haven’t responded, the IRS can — and routinely does — garnish wages, freeze bank accounts, seize vehicles, take a portion of Social Security benefits, and even sell real estate.

LT11 represents the end of the IRS notice sequence that began with CP14 (your first bill), continued through CP501 and CP503 (reminders), and escalated with CP504 (intent to levy state refund). If you’re holding LT11, the IRS has been trying to reach you for 4-8 months or longer, and they have determined that voluntary collection has failed.

The one piece of good news: LT11 also triggers your right to a Collection Due Process (CDP) hearing under IRC § 6330. This is your most powerful legal protection — and it suspends IRS levy action for the tax periods covered while the hearing is pending. But you must request it within 30 days. Not 31 days. Not “soon.” 30 days from the notice date.

LT11 vs. Letter 1058: Are They the Same Thing?

Yes — LT11 and Letter 1058 are the same notice. They carry identical legal weight, grant the same rights, and authorize the same IRS enforcement actions. The difference is purely administrative: • LT11 is generated by the IRS’s Automated Collection System (ACS) — the computerized system that manages most collection cases. • Letter 1058 is generated by an IRS Revenue Officer — a human agent assigned to your case, typically for higher-balance or more complex cases.

Feature LT11 Letter 1058
Issuing Source Automated Collection System (ACS) IRS Revenue Officer
Legal Authority IRC § 6331(d), § 6330 IRC § 6331(d), § 6330
Levy Authority Full — all assets Full — all assets
CDP Hearing Right ✅ Yes — 30 days ✅ Yes — 30 days
Typical Liability Amount Under $250,000 Often $250,000+ or complex cases
How Delivered Regular + certified mail Usually certified mail or in-person

Bottom line: Whether you received LT11 or Letter 1058, your situation is the same, your deadline is the same, and your response should be the same. Do not waste time trying to figure out which one you have — take action now.

Why You Received This Notice

You received LT11/Letter 1058 because:

  • You have an assessed, unpaid tax liability for one or more tax years
  • All prior notices were sent and went unresolved: CP14, CP501, CP503, and CP504
  • You have not entered into any resolution arrangement — no installment agreement, no Offer in Compromise, no CNC status
  • Your case has been escalated to final enforced collection

What the IRS Can Do After Sending LT11

After the 30-day window expires and you haven’t responded, the IRS can take all of the following actions — simultaneously if they choose:

  1. Wage Garnishment

    The IRS can order your employer to withhold a significant portion of your paycheck and send it directly to the IRS. Unlike other creditors, the IRS does not need a court order. The amount exempt from levy is calculated based on your filing status and number of dependents — the IRS takes everything above that amount, and the exempt amount does not rise with your pay. This continues with every paycheck until the balance is paid or a resolution is reached.

  2. Bank Account Freeze (Bank Levy)

    The IRS sends a levy notice to your bank. Your bank immediately freezes all funds in your account up to the amount owed. The bank holds the funds for 21 days (giving you time to resolve the issue), then sends the money to the IRS. This applies to checking, savings, money market, and CD accounts. Multiple banks can be levied simultaneously.

  3. Seizure of Vehicles and Personal Property

    The IRS can seize and sell your vehicles, boats, motorcycles, and other tangible personal property. They’ll typically send a Notice of Seizure, take physical possession, and sell the property at auction. The proceeds are applied to your tax liability. This is less common than wage garnishment or bank levies but does happen, especially for higher-balance cases.

  4. Real Estate Seizure

    In extreme cases, the IRS can seize and sell your home or other real property. Seizing your principal residence requires written approval from a federal district court judge or magistrate (IRC § 6334(e)), and the IRS cannot levy on a residence at all when the levy is for $5,000 or less (IRC § 6334(a)(13)). A sale must be publicly announced at least 10 days in advance (IRC § 6335(d)).

  5. Social Security Garnishment

    Under the Federal Payment Levy Program (FPLP), the IRS can take up to 15% of your Social Security benefits every month. This applies to retirement, disability, and survivor benefits. There is no minimum amount that must be left — the 15% is taken regardless of how small your benefit is.

  6. Federal and State Tax Refund Seizure

    Any future federal or state tax refunds will be automatically intercepted and applied to your balance. This happens without additional notice once a levy is in place.

  7. Accounts Receivable and Business Income

    If you’re self-employed or own a business, the IRS can levy your accounts receivable — meaning your clients and customers are ordered to send payments directly to the IRS instead of to you. This can cripple a business overnight.

  8. Third-Party Payments

    The IRS can contact anyone who owes you money — clients, customers, tenants, insurance companies — and order them to pay the IRS instead of you. This is done via a third-party levy (Form 668-A).

  9. Passport Revocation

    For seriously delinquent tax liability exceeding $66,000 (2026 threshold, per IRS.gov), the IRS can certify your balance to the State Department, which will deny, revoke, or limit your passport. This can prevent international travel.

What the IRS CANNOT Do

Even at the LT11 stage, the IRS has limits:

The IRS CANNOT: Why
❌ Seize assets before the 30-day window expires IRC § 6331(d) requires a waiting period
❌ Seize assets if a CDP hearing is pending IRC § 6330(e) — levy is suspended during CDP
❌ Take your entire paycheck Must leave an exempt amount based on filing status and dependents
❌ Seize unemployment benefits Exempt from levy under IRC § 6334
❌ Seize certain disability payments Workers’ comp and certain VA benefits are exempt
❌ Seize minimum exempt amount of personal property $11,980 for 2026 under IRC § 6334(a)(2)
❌ Arrest you for not paying Unpaid taxes are civil, not criminal
❌ Contact you outside of normal business hours Taxpayer Bill of Rights
❌ Seize property if it creates economic hardship IRC § 6343(a)(1)(D) — but you must prove it

Your 30-Day Response Timeline: Day-by-Day Guide

The 30-day clock starts from the notice date printed on your LT11, not the date you received it.

Day 1: Read, Understand, and Commit to Action

  • Read LT11 completely — note the notice date, amount owed, tax year(s), and the IRS phone number

  • Calculate your 30-day deadline from the notice date

  • Make the decision right now: you are going to resolve this. Not tomorrow, not next week — you’re starting today.

  • Call Global Gate Tax Relief at 1-877-800-8180 for a free emergency consultation, or begin gathering your documents if self-representing.

Days 2-5: Gather Your Financial Information

You’ll need this regardless of which resolution path you choose: - Last 3 months of pay stubs or income records - Last 3 months of bank statements (all accounts) - Monthly expense documentation (rent/mortgage, utilities, insurance, medical, transportation, food) - Asset documentation (vehicles, real estate, retirement accounts, investments) - Most recent tax returns (all years) - The LT11/Letter 1058 notice itself

Days 3-7: Prepare and File Form 12153 (CDP Hearing Request)

This is the most critical step. Filing Form 12153 (Request for a Collection Due Process or Equivalent Hearing) within 30 days:

  • Legally stops the IRS from levying your assets until the hearing is resolved (IRC § 6330(e))

  • Gives you access to an independent IRS Appeals officer

  • Allows you to propose a resolution (installment agreement, OIC, CNC)

  • Preserves your right to petition U.S. Tax Court if you disagree with the outcome

  • How to file Form 12153:
    1. Download from IRS.gov or request from your tax professional
    2. Complete all sections — identify the tax year(s), the type of tax, and your proposed resolution
    3. Mail to the address on your LT11 notice — certified mail, return receipt requested
    4. Keep a copy of everything

Days 7-14: Choose and Prepare Your Resolution

While the CDP hearing request is processing, prepare your substantive resolution: - Installment Agreement: Determine the monthly amount you can afford; prepare Form 9465 or Form 433-F - Offer in Compromise: Analyze your Reasonable Collection Potential; prepare Form 656 and Form 433-A(OIC) - Currently Not Collectible: Document your financial hardship; prepare Form 433-F or 433-A - Full Payment: Arrange funds if paying in full

Days 14-21: Submit Your Resolution Proposal

Submit your proposed resolution to the IRS or through the Appeals process. If working with a professional, they’ll handle this on your behalf.

Days 21-30: Confirm Receipt and Follow Up

  • Verify the IRS received your Form 12153 (check your certified mail receipt)

  • If you haven’t received confirmation, call the IRS or have your representative follow up

  • Ensure no levy action has been taken (check bank accounts and verify with employer)

After Day 30: CDP Hearing Process

If you filed Form 12153 on time: - The IRS assigns your case to the IRS Office of Appeals - An Appeals officer will contact you (or your representative) to schedule a conference - You’ll present your proposed resolution - The Appeals officer makes an independent determination - No levy can occur while the hearing is pending

Don’t try to navigate this alone. The CDP hearing process is your last line of defense. At Global Gate Tax Relief, we’ve represented clients in hundreds of CDP hearings with a high success rate. Call 1-877-800-8180 today.

The Collection Due Process (CDP) Hearing: Your Most Powerful Protection

The CDP hearing is the single most important right you have at the LT11 stage. Here’s everything you need to know:

What Is a CDP Hearing?

A Collection Due Process hearing, established under IRC § 6330, is a formal proceeding before an independent IRS Appeals officer (someone who was not involved in your original collection case). The Appeals officer reviews the IRS’s proposed collection action and considers alternatives.

What Can You Raise at a CDP Hearing?

  • Challenge the underlying tax liability (if you didn’t have a prior opportunity to dispute it)

  • Propose alternative collection methods — installment agreement, OIC, CNC, partial payment plan

  • Argue the IRS didn’t follow proper procedures

  • Argue the levy creates economic hardship under IRC § 6343(a)(1)(D)

  • Raise spousal defense (innocent spouse relief under IRC § 6015)

  • Present new financial information the IRS didn’t have

How to Request a CDP Hearing

  • Complete Form 12153 — “Request for a Collection Due Process or Equivalent Hearing”

  • Mail it to the IRS address listed on your LT11 notice

  • Send certified mail, return receipt requested — this creates proof of timely filing

  • File within 30 days of the LT11 notice date — this is a hard legal deadline

What Happens During the Hearing?

CDP hearings are typically conducted by telephone (or sometimes by correspondence). The process:

  • Appeals officer reviews your case file

  • You (or your representative) present your position and proposed resolution

  • You submit supporting financial documentation

  • The Appeals officer evaluates your proposal against IRS collection alternatives

  • The officer issues a Notice of Determination — either accepting your proposal, modifying it, or sustaining the levy

What If You Miss the 30-Day Deadline?

If you miss the 30-day CDP deadline, you can still request an Equivalent Hearing within one year of the LT11 notice date. However, an equivalent hearing:

  • Does NOT stop levy activity — the IRS can proceed with collection during the hearing

  • Does NOT grant Tax Court petition rights — you lose the ability to go to court

  • Does give you access to an Appeals officer

  • Does allow you to propose a resolution

This is why the 30-day deadline is so critical. A timely CDP request is infinitely more powerful than an equivalent hearing.

CDP Hearing Outcomes

Outcome What It Means
Levy withdrawn The Appeals officer determines the levy is inappropriate or approves an alternative resolution
Installment agreement approved You enter a payment plan; levy is not issued
OIC recommended Your Offer in Compromise is forwarded for processing
CNC status granted Account placed in Currently Not Collectible; no levy
Levy sustained The Appeals officer agrees with the IRS’s proposed levy — but you can petition Tax Court within 30 days

Your Resolution Options After Receiving LT11

Option 1: Request a CDP Hearing (DO THIS NO MATTER WHAT)

Even if you plan to pay in full or enter a payment plan, file Form 12153 first. This stops the levy clock and gives you breathing room. You can withdraw the hearing request later if you resolve the matter.

Option 2: Pay in Full

If you can afford the total balance (tax + penalties + interest), pay immediately at IRS.gov/payments. This stops all collection activity. After paying, request penalty abatement to potentially recover a portion of the penalties.

Option 3: Installment Agreement

Under IRC § 6159, request a monthly payment plan. At the LT11 stage, this is often presented during the CDP hearing process. Types include:

Option 4: Offer in Compromise (OIC)

Under IRC § 7122, you may settle your entire tax liability for less than the full amount. This is evaluated based on your Reasonable Collection Potential (RCP) — your income, expenses, assets, and future earning potential. Critical note: Submitting an OIC stops levy activity while the IRS evaluates the offer (typically 6-12 months). This makes OIC a powerful tool at the LT11 stage.

Option 5: Currently Not Collectible (CNC) Status

If you’re in genuine financial hardship — your monthly income doesn’t cover basic living expenses — the IRS may designate your account as Currently Not Collectible. This stops most collection activity including levies. You must provide financial documentation (Form 433-F or 433-A) proving hardship.

Option 6: Penalty Abatement

If you have reasonable cause for late payment (serious illness, natural disaster, erroneous IRS advice), you may qualify for penalty removal. First-time penalty abatement is available if you’ve been compliant for the prior 3 tax years. Reducing penalties can substantially lower your total balance.

Option 7: Innocent Spouse Relief

If the tax liability resulted from a joint return and your spouse (or ex-spouse) was responsible for the underreported income or erroneous deductions, you may qualify for innocent spouse relief under IRC § 6015. This can remove your liability entirely.

CP504 vs. LT11 vs. CP90: Comparison

Feature CP504 LT11 (Letter 1058) CP90
Position in Sequence 4th notice 5th (final) notice 5th (final) notice
Official Title Intent to Seize Property Final Notice of Intent to Levy Final Notice — Intent to Levy & CDP Rights
Urgency 🔴 HIGH 🚨 CRITICAL 🚨 CRITICAL
What IRS Can Levy State tax refund only ALL assets — wages, bank, property, SS ALL assets — wages, bank, property, SS
CDP Hearing Right ❌ No ✅ Yes — 30 days ✅ Yes — 30 days
How Delivered Regular mail Regular + certified mail Certified mail only
Issued By ACS (automated) ACS (automated) IRS campus (Federal Payment Levy Program)
Time Before Levy 30-60 days to LT11 30 days to active levy 30 days to active levy
Best Response Enter resolution File CDP hearing + resolution File CDP hearing + resolution

Key distinction between LT11 and CP90: Both are final notices with CDP rights. LT11 is typically issued by the Automated Collection System, while CP90 is the computer-generated final notice used before levies on federal payments (the Federal Payment Levy Program). A Revenue Officer uses Letter 1058. The legal rights, deadlines, and response strategies are identical.

Common Mistakes to Avoid with LT11

Mistake 1: Missing the 30-Day CDP Deadline

This is the most catastrophic mistake you can make. Missing the 30-day deadline to file Form 12153 means you lose the right to stop the levy and the right to petition Tax Court. You can still request an “equivalent hearing,” but it won’t halt collection. File Form 12153 on Day 1 if possible.

Mistake 2: Ignoring LT11 Because You Ignored Everything Else

If you ignored CP14, CP501, CP503, and CP504, you might be in a pattern of avoidance. Break the pattern now. LT11 is the final stop before the IRS takes your money. There is no CP505, no LT12, no “one more warning.” After this, it’s active levy.

Mistake 3: Calling the IRS to “Explain” Without Filing the CDP Request First

Some taxpayers call the IRS hoping to talk their way out of the levy. While you can and should communicate with the IRS, do not let a phone call replace filing Form 12153. The CDP hearing request is the legal mechanism that stops the levy. A phone conversation is not. File the form first, then talk.

Mistake 4: Assuming You Can’t Afford Professional Help

Tax resolution fees are almost always a fraction of what the IRS will take through levies. If the IRS garnishes 70% of your paycheck for even one month, that’s likely more than the cost of professional representation. Most tax resolution firms (including Global Gate) offer free consultations and payment plans for their services.

Mistake 5: Not Providing Complete Financial Documentation

Whether you’re requesting an installment agreement, OIC, or CNC status, you must provide thorough financial documentation. Incomplete submissions get rejected, wasting precious time. Include all income sources, all bank accounts, all assets, and all monthly expenses with documentation.

Mistake 6: Entering a Resolution You Can’t Maintain

If you agree to an installment agreement you can’t afford, you’ll default — and the IRS can immediately resume levy action without restarting the notice sequence. Be realistic about what you can pay monthly. A smaller payment you can sustain is better than a large payment you’ll default on in 3 months.

Mistake 7: Not Checking for Errors in the Tax Assessment

Even at the LT11 stage, it’s worth verifying that the underlying tax assessment is correct. If the original tax amount is wrong — perhaps due to an IRS error, identity theft, or a CP2000 adjustment you never received — you can challenge the underlying liability at the CDP hearing. This can dramatically change your situation.

Case Study: How Global Gate Stopped an $87,000 Levy in 48 Hours

Client: Small business owner (restaurant), age 52 Tax Liability: $87,000 (payroll taxes — 2022 and 2023) Notice Received: LT11 — Final Notice of Intent to Levy Days Remaining on Deadline: 8 days when client contacted us

The Crisis

Our client operated a small restaurant with 12 employees. He had fallen behind on payroll tax deposits (Form 941) during the post-pandemic recovery period. The IRS assessed $87,000 in payroll taxes, trust fund recovery penalties, and interest across two years. He had ignored all prior notices — CP14, CP501, CP503, CP504 — because every dollar was going into keeping the restaurant alive. When LT11 arrived, he was 8 days from losing everything: the IRS could garnish his wages, freeze his business bank account (shutting down the restaurant), and levy his personal accounts.

What Global Gate Did

  • Day 1 (Consultation Day): Client called at 9 AM. By noon, we had completed a Form 2848 (Power of Attorney), obtained his IRS account transcripts, and verified the assessed amounts. By 3 PM, we had prepared Form 12153 (CDP Hearing Request).

  • Day 2 (Emergency Filing): We filed Form 12153 via fax to the IRS Appeals office (a faster alternative to mail in emergency situations) and simultaneously sent a copy via certified mail as backup. We also called the IRS ACS line to put a hold on the account and confirm receipt of the CDP request.

  • Result after 48 hours: ✅ Levy legally stopped. The CDP hearing request suspended levy action under IRC § 6330(e). The restaurant kept operating. No bank accounts were frozen. No wages were garnished.

  • Weeks 3-8: We conducted a full financial analysis. The restaurant was profitable but cash-flow constrained. We prepared Form 433-B (Collection Information Statement for Businesses) documenting the business’s financial position.

  • Months 2-6: During the CDP hearing process, we negotiated a Partial Payment Installment Agreement (PPIA): $1,800/month for 72 months, with the remaining balance (approximately $47,000) to be forgiven when the CSED expired.

Final Outcome

  • Levy stopped within 48 hours

  • Restaurant continued operating without interruption

  • $87,000 liability resolved through PPIA at $1,800/month

  • Approximately $47,000 owing taxes to be forgiven at CSED

  • No federal tax lien filed (negotiated as part of the agreement)

  • No federal tax lien filed (negotiated as part of the agreement)

Timeline: 6 months from emergency call to final resolution.
Your situation may be just as urgent. Call 1-877-800-8180 — we handle LT11 emergencies every week.

FAQ's

Frequently Asked Questions About IRS Notice LT11

LT11 is the IRS’s “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” It is the last notice the IRS sends before it begins seizing your assets. After LT11, the IRS can garnish your wages, freeze your bank accounts, seize your property, and take up to 15% of your Social Security benefits. You have 30 days from the notice date to respond and request a Collection Due Process (CDP) hearing under IRC § 6330.

Dealing with this near year-end? See our year-end IRS checklist.

What to Do Right Now

You have a ticking clock. Every day that passes is one fewer day you have to protect your wages, your bank account, and your property. Here’s what to do in the next 60 minutes:
Step 1: Note Your Deadline
Look at the notice date on your LT11. Count 30 calendar days forward. That’s your absolute deadline. Write it down.
Step 2: File Form 12153 — TODAY if Possible
Download Form 12153 from IRS.gov, complete it, and mail it certified mail, return receipt requested to the address on your notice. If your deadline is less than 5 days away, fax it to the Appeals office and mail a copy as backup.
Step 3: Call Global Gate Tax Relief
We handle LT11 emergencies every week. Our team can file your CDP hearing request, contact the IRS on your behalf, and develop a resolution strategy — often within 24-48 hours of your first call.
📞 Call 1-877-800-8180 now — free emergency consultation.
Our team of enrolled agents and tax resolution specialists has stopped levies and resolved final notices for thousands of clients. We know exactly what to do because we do it every day.
📥 Download: LT11 Emergency Response Kit — Includes Form 12153 instructions, CDP hearing preparation guide, financial documentation checklist, and sample CDP hearing statement.

About the Author Written by Safwan Al-Sayyad, who operates Global Gate Tax and Accounting in Irvine, CA
Last reviewed: September 2026 Reviewed by the tax professionals at Global Gate Tax Relief

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