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IRS notice decoder · Collection: levy and lien notices

LT11 or Letter 1058: final notice of intent to levy, with hearing rights

LT11 and Letter 1058 say the IRS intends to levy and give you the right to a Collection Due Process hearing. Here is the date that counts.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

Checked Review by

CheckedOct 19, 2026

What a LT11 means

An LT11 or Letter 1058 says the IRS hasn't received payment for overdue taxes and intends to seize your property or rights to property. source 1

It also carries your right to a Collection Due Process hearing, which you ask for with Form 12153. source 1

To us this is the most important letter in the balance-due line, because the hearing right has a deadline. Miss it and that particular hearing is gone.

The date that counts

The IRS says to contact it immediately. For the hearing, the IRS appeals page gives a set number of days from the date of the letter to send Form 12153, and the letter prints the date. source 1 source 2

For context, the IRS appeals page and section 6330 of the Code give 30 days from the date of the letter to ask for a Collection Due Process hearing. The date printed on your letter is the one to go by. source 2 source 3

Why people get one

  • Earlier bills and notices for the balance went unpaid or unanswered.
  • A payment plan defaulted or was never set up.
  • The IRS is moving from notices to enforced collection on the account.

First steps

  1. Find the date of the letter and the hearing deadline printed on it, and put it on your calendar today.
  2. Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted. source 1
  3. If the amount is right and you can pay, pay it. The IRS says interest and penalties stop once the balance is paid in full. source 1
  4. If you can't pay it all, ask for an installment agreement online, by Form 9465, or by calling the number printed on your letter. The IRS says you need to be current on your filings. source 1
  5. If you disagree with the levy or the balance, send Form 12153 to ask for a Collection Due Process hearing, following the letter's instructions. source 1
  6. If you already paid, send proof to the address at the top of the letter. source 1

What not to do

  • Don't let the hearing date pass while you think it over. The hearing request has its own deadline. source 2
  • Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
  • Don't assume only wages are at risk. The IRS lists bank accounts, business and personal assets, state tax refunds and Social Security benefits. source 1
  • Don't forget the passport side. The IRS says seriously delinquent tax debt can block a passport. source 1

Where it sits

When a balance stays unpaid

The usual order of the bills and collection notices. Not everyone gets every step, so the code on your letter is what tells you where you are.

  1. CP14First bill
  2. CP501Reminder
  3. CP503Second reminder
  4. CP504Notice of intent to levy
  5. LT11Final notice of intent to levy, with hearing rightsYou are here
  • Comes before CP504 The notice of intent to levy that usually comes before this one.
  • Related CP90 Another final notice of intent to levy with the same hearing right.
  • Related LTR 3172 The letter you get when the IRS has filed a tax lien.
  • Related LT16 A later letter about unpaid taxes or unfiled returns.

Keep reading

Questions

Are LT11 and Letter 1058 the same thing?

The IRS covers both on one page: each says the IRS intends to levy and gives the right to a Collection Due Process hearing. source 1

Can I appeal the balance itself?

The IRS says yes, through a Collection Due Process hearing requested with Form 12153. source 1

What can the IRS levy after an LT11?

The IRS lists wages and other income, bank accounts, business assets, personal assets including a car or home, state tax refunds, Alaska Permanent Fund Dividends and Social Security benefits. source 1

How long do I have to ask for a hearing?

The IRS appeals page gives a set number of days from the date of the letter. The letter prints that date, and it is the one to follow. source 2

Sources

  1. IRS, Understanding your LT11 notice or Letter 1058 (updated January 30, 2026) (external site) checked Oct 19, 2026
  2. IRS, Letters and notices offering an appeal opportunity (updated July 16, 2026) (external site) checked Oct 19, 2026
  3. 26 U.S.C. section 6330 (notice and opportunity for hearing before levy) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.

Figures on this page

Checked

Every figure above comes from the source listed here, with the date we checked it and the date it is due for a re-check.

  • IRS procedure: cdp hearing request days cf-2026:irs_procedure.cdp_hearing_request_days
    IRC 6330(a)(3)(B) checked 2026-10-19, review by 2027-01-19