IRS notice
IRS LT11 or Letter 1058: Final Notice of Intent to Levy
Final notice that the IRS plans to seize property for an unpaid balance, with a hearing deadline that cannot be extended.
Act now
The hearing request date printed on the letter, which the IRS describes as 30 days, is fixed by law and cannot be extended; after it passes, the IRS can levy.
This deadline is set by law and cannot be extended.
An LT11 or Letter 1058 is a final notice that the IRS intends to seize your property or rights to property for an overdue balance, and it gives you the right to a Collection Due Process hearing. Contact the IRS immediately: pay, set up a payment arrangement, or send Form 12153 by the date on the letter if you want Appeals to review the proposed levy.
What this notice is telling you
- The IRS has not received payment for an overdue balance despite earlier notices, and it is moving to enforced collection.
- Letter 1058 usually comes from a revenue officer, an IRS employee assigned to your case; LT11 carries the same rights and deadline.
- If you don't respond, 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 and Social Security benefits.
- You can ask the Independent Office of Appeals for a Collection Due Process hearing on Form 12153 before any levy.
- The IRS may also file a Notice of Federal Tax Lien, and a seriously delinquent debt can affect your passport.
What to do
Read who sent it
Check whether the letter names a revenue officer with a direct phone number or points you to a general IRS number. With a Letter 1058 from a revenue officer, that person is your contact for payments and arrangements.
Protect the hearing date
If you want Appeals to review the levy, send Form 12153 to the address on the letter, or to the revenue officer, by the date shown. TAS says this deadline cannot be extended for any reason.
Make sure all returns are filed
An installment agreement requires you to be current on filing. If any returns are missing, they usually need to be filed before a plan will be approved.
Pay in full, pay part, or propose a plan
Full payment stops interest and penalties. A partial payment reduces them. Balances under $50,000 may qualify for an online payment agreement; otherwise call the number on the letter or mail Form 9465.
Send proof if you already paid
If you think a payment wasn't credited, send proof to the address at the top of the letter, or give it to the revenue officer.
When a revenue officer is involved
A Letter 1058 usually means your account has been assigned to a revenue officer, a field collection employee rather than the automated notice stream. The Taxpayer Advocate Service notes you can pay the revenue officer directly, and the officer is the person to call about the balance. If you ask for anything other than full payment, expect questions about your income, expenses and assets. TAS also explains how to confirm that someone claiming to be a revenue officer is genuine.
Your hearing options and what each preserves
| Option | Deadline | What it gives you |
|---|---|---|
| Collection Due Process hearing (Form 12153) | By the date on the letter | Independent Appeals review, a pause on levy for the covered periods while pending, and the right to petition the Tax Court within 30 days of Appeals' determination. |
| Equivalent hearing (same form, late request) | Within one year of the letter date | Appeals review, but generally no Tax Court petition afterwards. |
| Call the revenue officer or the number on the letter | Any time before levy | A chance to agree a payment plan or other arrangement without a formal appeal. |
What happens after the deadline
The IRS can levy up to the amount owed, from any of the sources the letter lists. A Notice of Federal Tax Lien can be filed if one has not been already. Calling the number on the letter is still worthwhile after the date passes, and you can request an equivalent hearing for up to a year, but acting before the deadline keeps the levy pause and Tax Court review that only a timely request carries.
Where this notice sits
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about LT11 / Letter 1058
Is an LT11 the same as a Letter 1058?
They are different letter numbers for the same kind of notice: a final notice of intent to levy that includes Collection Due Process rights. The IRS covers both on one page, and the hearing rights and deadline work the same way.
Does the hearing deadline run from the letter date or from when I received it?
Go by the specific date printed on the letter. That is the date the IRS uses, and a request that arrives after it is treated as late.
Can I talk to the revenue officer and still request a hearing?
Yes. The Taxpayer Advocate Service suggests calling the revenue officer in addition to considering your appeal options. If nothing is agreed as the deadline approaches, file Form 12153 to protect your hearing rights.
What if I can't pay anything right now?
Call the number on the letter. If paying would leave you unable to cover basic living expenses, the IRS may agree to delay collection temporarily, though interest and penalties continue to build.
Other notices
- CP90: Final notice: intent to levy and your right to a hearingFinal notice before the IRS levies wages, bank accounts or other property, with a 30-day window to request a Collection Due Process hearing.
- Letter 3172: Notice of federal tax lien filing and your right to a hearingThe IRS has filed a public Notice of Federal Tax Lien for unpaid tax and is telling you how to request a hearing.
- CP91: Intent to levy up to 15% of Social Security benefitsThe IRS intends to take up to 15% of each Social Security payment until an unpaid tax balance is paid.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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