Final Notice of Intent to Levy — LT11 / Letter 1058
30 days to act before the IRS can take wages, bank accounts, and assets.
The notice in plain English.
LT11 (or Letter 1058) is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is the last warning before the IRS exercises its full levy authority.
Common triggers.
- Earlier notices (CP14 through CP504) went unanswered.
- An Installment Agreement defaulted.
- Collection has been escalated to active enforcement.
Your response window.
30 days from the notice date to either resolve the balance or request a Collection Due Process (CDP) hearing. Filing a timely CDP request pauses levy action and preserves appeal rights.
What happens next.
- Wage garnishment — a percentage of every paycheck taken directly.
- Bank levy — funds in your accounts frozen and seized after 21 days.
- Seizure of Social Security benefits, retirement distributions, and other federal payments.
- Notice of Federal Tax Lien filed in public records.
Your real options — in plain order.
CDP hearing request (Form 12153)
Filed within 30 days — pauses levy, preserves court rights, opens negotiation.
Installment Agreement
Properly structured, stops levy action immediately.
Currently Not Collectible
Pauses collection entirely if hardship is documented.
Offer in Compromise
Halts levy during processing if filed before action begins.
Common mistakes.
- Letting the 30-day CDP window pass — appeal rights are dramatically weaker after.
- Setting up a payment plan you can't sustain just to stop the threat.
- Calling the IRS to negotiate yourself instead of through a representative.
Questions about LT11 / Letter 1058.
How fast can the IRS actually levy after the 30 days?+
Sometimes immediately. Once the window passes, levy authority is active. Wage and bank levies can begin without further warning.
Will a CDP hearing definitely stop the levy?+
A timely CDP request pauses levy action while the hearing is pending — yes. Late requests get an Equivalent Hearing, which does not have the same protections.
Can I negotiate after a levy starts?+
Yes, but you've lost leverage and money. Acting before the deadline is dramatically better than reacting after.
Bring the notice. We'll handle it from here.
A 30-minute consultation with an Enrolled Agent is usually enough to know exactly which resolution path fits your situation.