IRS final notice of intent to levy: LT11 and Letter 1058

What does an IRS final notice of intent to levy mean?

An IRS final notice of intent to levy is the formal warning the law requires before most levies. The IRS must send it at least 30 days before levying wages, bank accounts or other property, and it must tell you about your right to a hearing with the IRS Independent Office of Appeals.

Two versions exist. The LT11 notice and Letter 1058 carry the same legal effect and the same 30-day hearing right, and the IRS explains both on a single page. The IRS summarizes the message in one line: it has not received payment for overdue taxes and intends to seize property or rights to property.

Unlike the earlier CP504 notice, this letter gives Collection Due Process (CDP) rights. A CP90 is another notice that does the same.

Your 30-day Collection Due Process right after an LT11 notice

IRS Publication 1660 sets the window: you may request a CDP hearing during the 30-day period from the date of the notice. Count from the date printed on the letter, not the day it arrived, and mail or fax well before the end.

What a timely hearing request does

• Stops most levies. Levy action is not permitted for the tax periods in the hearing while a timely request is pending, with narrow exceptions such as jeopardy cases and state refund levies.
• Pauses the collection clock. The 10-year collection period is suspended until the Appeals determination becomes final or you withdraw.
• Gets an independent review. The IRS Independent Office of Appeals, not the collection staff pursuing you, reviews whether the levy is appropriate and considers collection alternatives.
• Keeps the courthouse open. If you disagree with the determination, you can petition the US Tax Court within the period stated in the determination letter.

What you can raise has limits. You can argue the levy is inappropriate, propose a payment plan or offer, show economic hardship, and raise spousal defenses. Publication 1660 says you can dispute the amount of tax only if you did not receive a notice of deficiency or otherwise have a chance to dispute it.

How to request a hearing on Form 12153

1. Download Form 12153, Request for a Collection Due Process or Equivalent Hearing, from IRS.gov.
2. Enter your details, the tax type and the tax periods exactly as they appear on the letter.
3. Check the box for a proposed levy (and the lien box too if you also received Letter 3172).
4. Identify the alternatives you want to discuss, such as an installment agreement, an offer in compromise or inability to pay.
5. Explain in plain words why you disagree with the levy.
6. Attach a financial statement, Form 433-A for individuals or 433-B for businesses, so Appeals can consider an alternative without delay.
7. Send it to the address on your LT11 or Letter 1058 and keep proof of the date.

Our full walkthrough of the Collection Due Process hearing covers what happens at the conference and how to prepare.

How long after a final notice of intent to levy does the IRS act

If you do nothing, levies can begin once the 30-day window closes. There is no published schedule after that, but the IRS lists the likely targets: wages, bank accounts, business assets, vehicles, homes, state tax refunds, Alaska Permanent Fund Dividends and Social Security benefits.

See how each works in detail on our pages about the IRS bank levy and IRS wage garnishment. A federal tax lien may also be filed, and seriously delinquent debt over $66,000 in 2026 can be certified for passport action.

Can I set up a payment plan after an LT11

Yes, and it is often the fastest way to stop a levy. The IRS says individuals who owe $50,000 or less can apply online through the Online Payment Agreement; larger balances can be requested on Form 9465. You must be current on filing all required returns.

If a plan is your goal, you do not have to wait for a hearing; apply directly. If you also want the protection of a hearing, request CDP within the 30 days and name the plan on Form 12153 as the alternative you want. If you cannot pay at all, Currently Not Collectible status delays collection while your finances are reviewed, though interest continues. Compare plan types on our installment agreement page.

Equivalent hearing if you miss the 30 days

Missing the CDP deadline is not the end of your appeal options. You can request an equivalent hearing on the same Form 12153 by checking the Equivalent Hearing box on line 7. The request must be postmarked within one year after the date of the levy notice.