Understanding an LT11 or Letter 1058 notice
An LT11 or Letter 1058 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It says the IRS plans to seize property for an unpaid balance. You can request a hearing on Form 12153 by the deadline printed on your notice, generally about 30 days.
What the letter is telling you
LT11 and Letter 1058 are two labels for the same message. The letter says a balance is overdue and that the IRS intends to seize property to collect it. It also tells you that you are entitled to a hearing before that happens, and it asks you to respond right away.
The wording can feel blunt, but the letter is also the formal step that gives you rights. Federal law requires written notice of the right to a hearing at least 30 days before the first levy for a tax period, and this is that notice. It is a chance to act, not a levy itself.
A levy, in plain terms
The IRS describes a levy as a legal seizure of property to satisfy a tax debt. A lien is different: it is a claim on your property that secures the debt without taking anything. A levy can reach property you hold, such as a car, and money held by others, such as wages or the balance in a bank account, unless the property is exempt.
The LT11 page specifically mentions levy of wages, bank accounts and Social Security benefits, and says that doing nothing can also lead to a lien notice and, for seriously delinquent debt, a request that the State Department deny or revoke a passport.
The deadline question
The LT11 page itself does not state a hearing deadline and tells you to follow the notice. Other IRS pages describe 30 days for a Collection Due Process request, counted from different starting points, so use the deadline printed on your notice (generally about 30 days) as your working date.
This is the single most time-sensitive fact on the page. If your notice is already a few weeks old, spend your first hour confirming the date rather than gathering every document.
Ways to respond
You have more than one lane, and you can use more than one at once:
- Pay in full, or pay what you can and ask about the rest. Interest and penalties continue until the balance is paid.
- Set up a payment agreement. Many individuals can apply online when they owe under the IRS threshold and have filed all returns. Check the IRS page for the current threshold and fees.
- Request a Collection Due Process hearing on Form 12153. Appeals can consider collection alternatives, such as a payment plan, an offer in compromise or a currently-not-collectible status.
- Call the number on the letter if you believe the balance is wrong or already paid, and ask what the account shows.
What a timely hearing request does
A timely written request generally stops levy and pauses the collection time limit while the hearing and any appeal are pending. Appeals is a separate part of the IRS from the people who sent the notice. After it issues a determination, you generally have 30 days to petition the Tax Court.
On Form 12153 you must give a reason for the hearing. Common reasons are that you cannot pay in full and want a payment plan, that you believe the balance is incorrect, or that you want to propose an alternative. If you are proposing an alternative, the IRS asks for financial statements to go with the form.
A short scenario
Suppose a freelance designer opens an LT11 for a balance left over from an earlier year. She remembers an earlier bill but not this letter. She notes the date, sees her window is narrow, and sends Form 12153 to the hearing address with a copy of the notice and a one-paragraph explanation that she is proposing a monthly plan. That sequence, date first, form second, explanation third, is a sensible order for almost anyone. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself; it is not a law firm, CPA or enrolled agent.
Ready to respond?
Upload your IRS notice, answer a few questions, review the analysis and response strategy, fill in your details, and get a response letter you can copy or download as a PDF or DOCX file.
Start your response letterFrequently asked questions
Is LT11 different from Letter 1058?
The IRS treats them as one notice type, a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. You will see one label or the other on the letter.
Can the IRS levy my Social Security benefits?
The IRS page for this notice lists Social Security benefits among the things that can be levied. Check the IRS levy page and your notice for how that applies to you.
Do I need a lawyer to request a hearing?
No. You can complete Form 12153 yourself. A representative can help if you sign the IRS authorization form, but the decision is yours.
Will a hearing request stop the levy?
The IRS says a timely request generally stops levy while the hearing is pending. A late request may be treated as an equivalent hearing without that effect and without court review.
What if I already set up a payment plan?
The IRS says it generally does not start a new levy while a payment plan is in effect or pending. If you got this letter anyway, call the number on it and confirm what the account shows.