IRS Notices

IRS LT11 / Letter 1058: Final Notice of Intent to Levy

The LT11 (also known as Letter 1058 or, in some cases, CP90) is the IRS's final notice before taking levy action against your assets. It is the last step in the collection notice sequence that begins with the CP14. This notice is legally required before the IRS can seize bank accounts, garnish wages, or take other property.

What the LT11 tells you

• The tax year(s) and total amount owed
• That the IRS intends to levy your property (bank accounts, wages, Social Security benefits, accounts receivable, commissions)
• Your right to request a Collection Due Process (CDP) hearing
• The 30-day deadline to request that hearing

Your right to a hearing

The LT11 grants you the right to a Collection Due Process (CDP) hearing with the IRS Office of Appeals. This is a significant right. During a CDP hearing, you can:

• Propose an alternative to levy (installment agreement, OIC, CNC status)
• Challenge the underlying tax liability if you have not had a prior opportunity to do so
• Argue that the IRS did not follow proper procedures
• Raise spousal defenses (innocent spouse relief)

The 30-day deadline matters. If you request a CDP hearing within 30 days of the notice date, the IRS must pause levy action until the hearing is resolved. If you miss the 30-day window, you can still request an "equivalent hearing" within one year, but the IRS is not required to stop collection during that time.

What to do immediately

• Note the notice date and calculate your 30-day deadline.
• Request a CDP hearing by filing Form 12153 (Request for a Collection Due Process or Equivalent Hearing) with the IRS.
• Consider professional help. A CDP hearing is a formal process. An Enrolled Agent, CPA, or Tax Attorney can represent you and present alternatives to the IRS.

What happens if you do not respond

After 30 days with no response, the IRS can begin levying. This includes seizing funds from bank accounts (with no advance warning beyond this notice), garnishing up to 70% or more of wages, seizing accounts receivable from clients, and offsetting federal payments including Social Security. Once a levy is in place, it is more difficult (though not impossible) to have it released.

This information is for educational purposes only and does not constitute tax, legal, or financial advice. For official guidance, visit IRS.gov.