IRS Notice Guide

LT11 and Letter 1058: Final Notice of Intent to Levy Explained

By Ray Neu, Publisher | Last reviewed: October 25, 2026 | Reading time: 8 min

Short answer

An LT11 notice or Letter 1058 is the IRS notice of intent to levy and of your right to a hearing that 26 U.S.C. §§ 6330 and 6331(d) require before most levies. It gives 30 days to ask for a Collection Due Process hearing on Form 12153, and a timely request generally suspends the proposed levy.

The two letters carry the same rights. What differs is the sender: the Automated Collection System issues the LT11, and a revenue officer usually sends Letter 1058. Below: the deadline, the hearing, what can be levied afterward, and what blocks a levy.

Deadline to know: A § 6330 hearing request is due by the date printed on the letter, 30 days from the letter date per Publication 594. After that, Form 12153 allows an equivalent hearing for one year, with no Tax Court review.

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What LT11 and Letter 1058 are

Two statutes stand behind this letter. Section 6331(d) allows a levy only after written notice of intent at least 30 days ahead. Section 6330(a) requires written notice of the right to a hearing before the first levy for the tax period, given in person, left at the home or business, or sent by certified or registered mail, return receipt requested. The letter must state the amount owed, the 30-day hearing right, and alternatives that could prevent a levy, including installment agreements.

Section 6330(f) moves the hearing to after the levy in four cases: jeopardy, a state tax refund levy, a disqualified employment tax levy, and a federal contractor levy.

How the two letters differ

The IRS notice page covers both letters together and draws no distinction. The Internal Revenue Manual (IRM 5.11.1) does: the Automated Collection System issues the LT11, revenue officers in field collection issue Letter 1058 (L1058), and an officer should not issue an L1058 for liabilities an LT11 already covered. The Taxpayer Advocate Service says Letter 1058 means the case has been assigned to a revenue officer. Because § 6330(b)(2) allows one hearing per taxable period, only one of the two should arrive for a given period.

Where this notice sits in the sequence

CP14: a notice that tax is owed.
CP501: a reminder of the balance.
CP503: a further reminder after no response.
CP504: a § 6331(d) notice of intent to levy that can lead to a state tax refund levy; the IRS says it cannot levy with this notice alone.
LT11 or Letter 1058: this page.

All notices: IRS notices hub

The 30-day window, and how official sources word it

Official sources agree on 30 days but word the start differently:

Source	How it states the start
26 U.S.C. § 6330(a)	Notice given, left or mailed at least 30 days before the first levy; hearing requested “during the 30-day period”
IRS Collection Due Process FAQ	30 days from receipt of the LT11 or L-1058
Publication 594 (Rev. 1-2026)	By the date in the notice, which for proposed levies is 30 days from the date of the letter
Publication 1660	The 30-day period from the date of the notice, with a timely postmark
Taxpayer Advocate Service	Until the date shown on the notice

Put simply: the FAQ counts from arrival, while the statute, both publications and TAS tie the window to the letter, and IRM 5.11.1 says an L1058 is dated the day it is handed over, left or mailed. Counting from arrival can make a request late under the other wording, so the printed date is the safer reference.

Sources also conflict on late requests. TAS says the deadline “cannot be extended for any reason.” Publication 594 says the right may be preserved if the taxpayer was diligent and the delay was extraordinary and beyond their control. Form 12153 says to keep proof of the date the request was sent.

Requesting a Collection Due Process hearing

The request goes on Form 12153 (Rev. 7-2022) or, per Publication 594, a written request with the same information. The form says to send it to the hearing address on the notice (not the payment address) with a copy of the notice, and to give a reason: line 8 warns a request without one “will not be honored.” To propose an alternative, attach Form 433-A or Form 433-B; the form says this is optional but speeds resolution.

What can be raised under § 6330(c)(2)

An Independent Office of Appeals officer with no prior involvement hears any relevant issue about the tax or the proposed levy, including spousal defenses, whether collection is appropriate, and alternatives such as a bond, substitute assets, an installment agreement or an offer in compromise. The tax itself can be disputed only if there was no statutory notice of deficiency or other chance to dispute it, and § 6330(c)(4) bars issues already raised in an earlier proceeding the taxpayer took meaningful part in. The officer weighs whether the levy is more intrusive than necessary.

Levy suspension and Tax Court review

Under § 6330(e)(1), a timely request suspends the levy actions under review and the 10-year collection period in § 6502 while the hearing and appeals are pending, and the period cannot expire before the 90th day after a final determination. A levy hearing request does not prevent a lien filing, Form 12153 notes. Section 6330(d)(1) allows a Tax Court petition within 30 days of the determination, and Publication 1660 warns that issues not raised before Appeals may be barred in court.

The equivalent hearing and its limits

Past the 30-day date, a taxpayer can check the Equivalent Hearing box on line 2 of Form 12153 within one year from the date of the levy notice. The form calls it the same hearing, minus three things:

No bar on levy. Publication 594 says the IRS is permitted to levy during an equivalent hearing, though it normally does not.
No pause in the 10-year collection period.
No court. The Appeals decision cannot be taken to the Tax Court.

Weighing a hearing request?

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What the IRS can levy once the window closes

The IRS lists wages and other income, bank accounts, business assets, a car or home, Alaska Permanent Fund Dividends, state tax refunds and Social Security benefits as property it can levy. It may also file a Notice of Federal Tax Lien, and the FAST Act can block a passport for seriously delinquent tax debt.

Wages. Under § 6331(e), a wage levy is continuous until released. See IRS wage garnishment.
Bank accounts. IRM 5.11.5 says a bank levy reaches only money in the account when it is served, not later deposits. See IRS bank levy.

The failure-to-pay rate doubles to 1%

Section 6651(d) raises the failure-to-pay penalty from 0.5% to 1% a month, beginning after the day 10 days after a § 6331(d) notice. IRM 5.11.1 notes the higher rate may already apply from an earlier CP504.

Arrangements that block or end levy action

Each can be proposed in a CDP hearing. Publication 594 says the IRS cannot issue a new levy during a current or pending payment plan or offer, or once it agrees the taxpayer cannot meet basic, reasonable living expenses.

Installment agreement. Section 6331(k)(2) bars levy while a request is pending, while an agreement is in effect, and for 30 days after a rejection or termination (longer during an appeal), with certain exceptions. See installment agreements.
Currently not collectible. Most collection is suspended, but the debt remains and penalties and interest accrue. See currently not collectible status.
Offer in compromise. Section 6331(k)(1) bars levy while an offer is pending, though Form 656-B (Rev. 4-2026) says the IRS may levy until it acknowledges the offer and may keep a wage levy. See offer in compromise.

The Collection Appeals Program as an alternative

Under the Collection Appeals Program (CAP), Publication 594 says, a taxpayer who disagrees with a proposed levy first asks for a conference with the employee’s manager; there is no fixed deadline, but collection may proceed if none is requested within a reasonable time. If the manager’s decision stands, Form 9423 must be received or postmarked within 3 business days of the conference. Publication 1660 calls CAP generally quicker, but it allows no challenge to the tax and no court review, and the IRS FAQ warns that one program can preclude issues in the other.

When an attorney matters

Publication 1660 allows self-representation at CDP and CAP hearings, or an attorney, certified public accountant or person enrolled to practice before the IRS, authorized on Form 2848, so any of them can propose a payment plan. The difference is Tax Court: attorneys apply for admission, a nonattorney must meet the Court’s requirements, including an examination, and the Appeals record can limit what the court hears. Compare roles in tax attorney vs CPA vs enrolled agent.

Related guides

Frequently Asked Questions

Is an LT11 the same as Letter 1058?

They carry the same § 6330 hearing rights. The IRS manual says the Automated Collection System issues the LT11 and revenue officers issue Letter 1058.

How many days do I have to respond to an LT11 or Letter 1058?

30 days to request a Collection Due Process hearing. The IRS FAQ counts from receipt; Publication 594 counts from the date of the letter, so the printed date is the safer reference.

Does a hearing request put the levy on hold?

A timely request generally does. Under § 6330(e)(1), the levy actions under review are suspended while the hearing and appeals are pending. An equivalent hearing does not bar levy.

What happens if I miss the 30-day deadline?

Form 12153 allows an equivalent hearing within one year of the levy notice, without Tax Court review. Publication 594 says a late request may survive extraordinary circumstances; TAS says the deadline cannot be extended.

Can the IRS take money from my bank account after an LT11?

Yes, once the window passes with no timely request or arrangement. The IRS says it can levy wages or bank accounts up to the amount owed.

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About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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Sources

IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.

Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.