What Is an IRS LT11 or Letter 1058 Notice?
Quick Answer
An LT11 or Letter 1058 is the IRS’s Final Notice of Intent to Levy. It means you have an unresolved tax debt and the IRS intends to seize assets — including wages, bank accounts, and property — if you don’t resolve the balance or file an appeal within the timeframe given.
Why You Received an LT11
- You have an unpaid balance that hasn’t been resolved after multiple notices (CP14, CP501, CP503, CP504).
- You did not set up a payment arrangement or qualify for hardship relief.
- Your account has advanced to final collection stage before enforced action.
By the time you receive an LT11, the IRS has already given earlier reminders. This notice is not optional — it requires immediate attention.
What the LT11 Means
The LT11 informs you that the IRS can legally levy your assets if you don’t act. This can include garnishing wages, freezing bank accounts, and seizing property. The letter also warns of a federal tax lien, which creates a public claim against your assets.
Unlike earlier notices, the LT11 is the threshold into actual enforcement. Failing to respond puts your income and property at risk.
Your Rights Under an LT11
The LT11 includes your right to request a **Collection Due Process (CDP) hearing**. This is one of the strongest rights taxpayers have — it pauses IRS collection while you appeal or propose an alternative resolution.
Filing a timely CDP request ensures your case is reviewed by the IRS Independent Office of Appeals and gives you access to Tax Court if necessary.
What to Do Next
You must act within the 30-day window printed on your notice. Options include:
- Pay in full if possible, stopping levy action immediately.
- Set up an Installment Agreement to pay over time and halt levies once approved.
- Request Currently Not Collectible status if payment would cause financial hardship.
- Submit an Offer in Compromise if you qualify based on your ability to pay.
- File a CDP hearing request if you disagree with the collection action or want alternative resolution considered.
If You Ignore the LT11
Ignoring an LT11 leads directly to enforced collection. The IRS can levy wages, empty bank accounts, and seize property. A federal tax lien may also be filed, damaging your credit and limiting financing options.
Once levy authority begins, reversing it becomes more difficult and expensive. Taking action during the notice period is the most effective way to protect your assets.
How Polaris Can Help
At Polaris Tax & Accounting, our Enrolled Agents defend taxpayers at the highest level of IRS collection activity. We respond to LT11 notices by filing timely appeals, negotiating payment solutions, and protecting your rights before enforcement begins.
Whether you need a payment plan, hardship hold, or settlement, we take over IRS communication and position your case for the strongest outcome possible. We’ve guided clients nationwide through this exact stage — protecting wages, assets, and peace of mind.
Related Resources
FAQs
Is an LT11 the same as a CP504?
No. The CP504 warns of levy on specific assets like state refunds. The LT11 is the Final Notice of Intent to Levy, allowing the IRS to seize wages, bank accounts, and property.
How much time do I have after an LT11?
Generally, you have 30 days from the date of the notice to pay, arrange resolution, or file a CDP hearing request. Missing this window triggers enforcement authority.
Can I appeal an LT11?
Yes. You have the right to a Collection Due Process hearing, one of the strongest appeal rights in the tax code. Acting promptly preserves this right.