IRS Notice Decoder
LT11 or Letter 1058: Final notice of intent to levy
This letter is serious, and the response window matters. You still have real options, including a hearing.
What LT11 / Letter 1058 means
- The IRS hasn't received payment for overdue taxes and intends to seize your property or rights to property.
- The IRS asks you to contact it immediately.
- The letter explains how to ask for a Collection Due Process (CDP) hearing to appeal the proposed levy.
Deadline calculator
Federal law (IRC §6330) requires this kind of notice at least 30 days before the first levy, and gives you the right to request a hearing during that 30-day period. The IRS page itself says to contact it immediately and to follow the letter's instructions. Use the date on your letter.
This is an estimate counted from the printed date. Always go by the dates and instructions on your own notice.
Sources: IRS LT11 / Letter 1058 page; 26 U.S.C. §6330(a)If it is ignored, and what usually comes next
If you don't act, the IRS says:
- The IRS can levy your wages or bank accounts up to the amount you owe.
- It may file a Notice of Federal Tax Lien.
- You may lose the ability to get or renew a U.S. passport (FAST Act).
- Property the IRS can levy includes wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits.
What you can do yourself
- Pay your balance, online if possible. Paying in full stops more interest and penalties.
- If you can't pay it all, pay what you can now. If your filings are up to date, ask for an installment agreement. If you owe less than $50,000, the Online Payment Agreement tool may work for you.
- If you already paid, send proof of payment to the address on the letter.
- Ask for a Collection Due Process hearing by following the letter's instructions.
When to bring in an Enrolled Agent
The IRS notes that you can authorize someone to represent you or contact it for you. Consider getting help if:
- You want to request a Collection Due Process hearing, and the window is running.
- You owe $50,000 or more, or some of your returns haven't been filed.
- A levy on wages, bank accounts, or business assets is a real risk.
Official IRS resource
Read the IRS's own explanation: Understanding your LT11 notice or Letter 1058 (irs.gov).
This page is general information, not tax or legal advice. It doesn't create a client relationship. Advice for your situation starts only after a formal engagement with Tristan D. Taylor, EA. Always follow the instructions on your own notice.