What this letter means
The LT11 and Letter 1058 are the same notice in substance: the Final Notice of Intent to Levy and Notice of Your Right to a Hearing, required by section 6330 of the tax code. The LT11 usually comes from the IRS's automated collection unit. Letter 1058 usually comes when a revenue officer, an IRS field collector, is assigned to the case.
After the hearing window closes, the IRS can levy wages, bank accounts, retirement accounts, accounts receivable, and part of certain federal payments, including up to 15% of Social Security benefits.
The 30-day clock started on the date printed on the letter, not the day you opened it. A timely hearing request generally pauses levy action and preserves your right to take the case to U.S. Tax Court.
Your hearing rights
Collection Due Process (CDP) hearing
You request it on Form 12153 within 30 days of the letter date. An independent IRS Appeals officer reviews the case. In the hearing you can propose a payment plan, an Offer in Compromise, or currently not collectible status; ask for penalty relief; raise spousal defenses; and in some cases dispute the underlying tax if you didn't have an earlier chance to. If you disagree with the Appeals decision, you can generally petition the U.S. Tax Court.
Equivalent hearing
If you miss the 30-day window, you can still request an equivalent hearing within one year of the letter date. Appeals considers the same issues, but levy action isn't automatically paused and you generally can't go to Tax Court afterward.
Your options
Installment agreement, Offer in Compromise, currently not collectible status, penalty abatement and levy release are all on the table, and the CDP hearing is often the best forum to request them. See all resolution options.
Work with a tax resolution firm like ours
This is where professional representation matters most. A firm can file your hearing request on time, frame the issues correctly, and present a resolution to IRS Appeals on your behalf.
What we handle for you:
- File Form 12153 before the deadline and keep proof it was sent
- Prepare your financial statement and any missing returns
- Represent you at the hearing and negotiate a plan, settlement or levy release
Your consultation is free, your fee is quoted in writing before any work starts, and if you don't need us, we'll tell you.
Questions about the LT11 / Letter 1058
How long do I have after an LT11 or Letter 1058?
Generally 30 days from the date printed on the letter to request a Collection Due Process hearing on Form 12153. After that window, the IRS can begin levying wages, bank accounts and other assets.
What's the difference between LT11 and Letter 1058?
They're the same type of notice, the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. The LT11 typically comes from the IRS's automated collection unit, and Letter 1058 typically comes from a revenue officer.
What if I missed the 30-day deadline?
You can usually request an equivalent hearing within one year of the letter date. It covers similar issues, but levy action isn't automatically paused and you generally can't appeal to Tax Court afterward.
Does requesting a hearing stop a levy?
A timely CDP hearing request generally suspends levy action for the periods covered while the hearing and any appeals are pending. Some exceptions apply, such as state refund levies and jeopardy situations.
Can the IRS take my Social Security?
After the final notice, the IRS can take up to 15% of Social Security benefits through its Federal Payment Levy Program. A payment plan or hardship status can stop or prevent it.