The LT11 (Letter 1058 is its close cousin) is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is among the most urgent letters the IRS sends. After 30 days, the IRS can legally levy your wages, bank accounts, and other assets. But that same 30-day window grants you the right to request a Collection Due Process (CDP) hearing, which generally stops the levy while your case is reviewed.
What this notice means
An LT11 means the IRS has finished sending reminders and is authorized to enforce collection. The two facts that matter: you have 30 days to act, and you may file Form 12153 to request a CDP hearing. A timely request pauses the levy, opens the door to negotiated alternatives, and preserves your right to take the dispute to the U.S. Tax Court.
Why you received it
- Your balance went unpaid through every earlier notice (CP14, CP501, CP503, CP504).
- No payment plan or other resolution is in place.
- The IRS is now authorized to levy after the 30-day period expires.
Deadlines and what happens if you ignore it
| Timeframe | What happens |
|---|---|
| Within 30 days | File Form 12153 for a CDP hearing — stops the levy |
| After 30 days (no action) | IRS may garnish wages and levy bank accounts |
| Ongoing | Tax lien may be filed; penalties and interest accrue |
| Best response | Resolve or request a hearing within 30 days |
The 30-day window is critical
Filing a timely CDP request generally halts the levy and forces the IRS to weigh collection alternatives. Miss the deadline and you lose that protection — and a wage garnishment or bank levy can follow within days. See IRS Topic 201.
How to respond to an LT11
- Mark the 30-day deadline immediately — it is the most important date on the letter.
- Request a CDP hearing with Form 12153 to stop the levy and open negotiations.
- Propose a resolution — installment agreement, Offer in Compromise, or Currently Not Collectible status.
- **Request penalty abatement** where you qualify.
- Get professional representation now, given the short timeline and high stakes.
How USCTS helps
An LT11 leaves no time to waste. We file your CDP hearing request before the deadline, take over communication with the IRS, and negotiate a resolution that stops the levy. If a lien or levy is already in place, we pursue its release. We also resolve underlying back taxes and file any unfiled returns so enforcement cannot restart.
An LT11 means a levy is 30 days away. Act today.
Get a no-obligation review of your tax situation and a clear plan for resolving it.
Start Your Free Consultation