Tax · United States
IRS LT11 / Letter 1058 — the final notice before levy, and the 30-day window
The LT11 (also issued as Letter 1058) is the IRS's final warning before it seizes property for unpaid taxes. It starts a one-time 30-day window to request a Collection Due Process hearing, which pauses the seizure and preserves the right to go to Tax Court.
How serious: enforcement closeAlso called: LT11, LT-11, Letter 1058, L-1058, final notice of intent to levy, CDP levy notice
This letter is the IRS's final warning before it seizes property for unpaid taxes. It is required by IRC 6331 before a levy, and it says the IRS intends to take wages, bank accounts and other assets.
Critically, the letter starts a one-time 30-day window to request a Collection Due Process (CDP) hearing. Requesting the hearing pauses the seizure and preserves the right to go to the U.S. Tax Court.
This is the most time-critical collection letter a person can receive. The 30 days run from the date on the letter; once the window closes, the pre-levy hearing is gone and only an Equivalent Hearing — without a path to Tax Court — remains.
Who sends it
The Internal Revenue Service (IRS) — the United States federal tax authority, part of the Department of the Treasury.
The notice is coded 'LT11' or 'Letter 1058'. The headline reads 'Final Notice of Intent to Levy and Notice of Your Right to a Hearing' or 'Intent to seize your property or rights to property'. It references Form 12153 and a Collection Due Process hearing, and says 'You must contact us immediately'.
The deadline
30 days from the date of the letter to request a Collection Due Process hearing: 'You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals' (IRS Appeals)
There are 30 days from the date printed on the letter to request a Collection Due Process hearing — by filing Form 12153 and sending it to the address shown on the levy notice, to appeal the action with the IRS Independent Office of Appeals.
If you do nothing
After the 30 days, the IRS can levy property: wages and other income, bank accounts, business assets, personal assets (including car and home), Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits. The right to a pre-levy CDP hearing is lost. An Equivalent Hearing can still be requested within one year from the date of the notice, but the U.S. Tax Court cannot then be petitioned if Appeals' decision is disputed.
Compute your date
The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.
Don't miss this date
We'll email you 7, 3 and 1 day before, and on the day — at 9:00 your time.
We keep only what the reminder needs — type, dates, sender — encrypted. Delete it any time.
How it escalates
- 01After 30 days: levy of wages, bank accounts, business and personal assets, state tax refunds and Social Security benefits, up to the amount owed.
- 02Filing of a Notice of Federal Tax Lien, which affects credit eligibility.
- 03Loss of the pre-levy CDP hearing and its path to Tax Court; only an Equivalent Hearing (within 1 year, without Tax Court review) remains.
- 04Passport denial or revocation under the FAST Act for seriously delinquent tax debt.
How to respond
Response types
- File the objectionRequest for a Collection Due Process (CDP) hearing — Form 12153, Request for a Collection Due Process or Equivalent Hearing · IRC §6330(a)(3)(B) and §6330(b); review of the Appeals determination by petition to the Tax Court under IRC §6330(d)(1)Form: Form 12153
- Ask for instalmentsInstallment agreement / collection alternative (Online Payment Agreement or Form 9465; also raised as the alternative in the CDP hearing) · IRC §6159; IRC §6331(k)(2)Form: Form 9465; Form 433-A / 433-B collection information statement
- Confirm paymentPayment in full or partial payment of the amount owed
- Ask for clarificationCall to the number on the letter to confirm the balance and periods / account transcript requestForm: Form 4506-T for a mailed transcript
Where and how
- U.S. Mail (First-Class Mail)
- Certified Mail / Registered Mail (USPS), return receipt requested
- Designated Private Delivery Service (DHL Express / FedEx / UPS — qualifying service levels only)
- IRS Individual Online Account (irs.gov/account) / Business Tax Account
- Telephone — the number printed on the notice (general line 800-829-1040)
What makes it count
The Form 12153 must be filed within 30 days of the date on the letter, at the address shown on that levy notice. Under IRC §7502 a properly addressed, postage-prepaid mailing counts as filed on its postmark date, and certified or registered mail is the recognised way to prove both the date and the fact of delivery — for a filing that is jurisdictional, that proof is the point. A designated private delivery service also qualifies, but must be sent to the campus street address rather than the P.O. Box. Fax or upload, where the notice offers them, must actually arrive by the deadline because no mailbox rule applies to them.
Common questions
What does requesting a CDP hearing change?
Filing Form 12153 within 30 days of the letter date pauses the seizure and preserves the right to take the dispute to the U.S. Tax Court.
What can the IRS take after the 30 days pass?
Wages and other income, bank accounts, business assets, personal assets including car and home, Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits — up to the amount owed.
Is anything left if the 30-day window is missed?
An Equivalent Hearing can be requested within one year from the date of the notice. But the U.S. Tax Court cannot then be petitioned if Appeals' decision is disputed.
From which day do the 30 days count?
From the date printed on the letter.
Sources
Facts verified against the sources below on 28 August 2026.