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.
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.
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.