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IRS notices / LT11

IRS notice LT11: final intent to levy notice

An LT11 or Letter 1058 says the IRS plans to levy (seize) your property for overdue taxes and explains your right to a hearing.

For individuals and businesses · Based on the IRS's own explanation of this notice

Deadline: The IRS says you have 30 days to ask for a Collection Due Process hearing, so get your request in by the date in your letter.

What this notice means

The IRS hasn't received payment for your overdue taxes and plans to levy, which means legally take, your property or rights to property. It's asking you to contact it right away.

The letter also gives you the right to a Collection Due Process hearing before the IRS Independent Office of Appeals. At the hearing you can suggest other ways to resolve the debt, like a payment plan or an offer in compromise. Disputing the amount itself is allowed only in limited situations.

Why you got it

What to do now

  1. Contact the IRS right away. If you can't pay, call the phone number on your notice or letter.
  2. Pay what you can. Paying in full stops more interest and penalties from being added, and a partial payment cuts down what gets added later.
  3. If you can't pay in full and you're current on your tax filings, ask for an installment agreement. If you owe less than $50,000, the Online Payment Agreement tool is the fastest way to get one approved.
  4. Already paid in full, or think a payment wasn't credited? Mail your proof of payment to the IRS address printed at the top of the notice or letter.
  5. To appeal the proposed levy, request a Collection Due Process hearing on Form 12153. Follow the instructions in your letter and send it by the deadline.

If you don't respond

The IRS can take money from your wages or bank accounts to cover what you owe, and it may file a notice of federal tax lien. Seriously delinquent tax debt can also block you from getting or renewing a U.S. passport.

See what a payment plan costs. Enter your balance and a monthly payment to get your payoff date and the total cost. Compare ways to pay. See what each month of waiting adds, and how an IRS plan compares with a card or a loan.

Questions people ask

Does asking for a hearing stop the levy?

Generally, yes. Except in a few cases, such as a levy on a state tax refund, the IRS can't levy for the taxes on the letter during the 30 days after it, or while a hearing you requested on time is going on.

What if I miss the 30 days?

You can still ask for an equivalent hearing within one year of the letter's date. The catch is that you can't take Appeals' decision to court.

Does calling the IRS give me more time?

No. A phone call doesn't extend the 30 days you have to send a written request for a Collection Due Process hearing.

Related notices

This page explains the notice in plain English. Always follow the instructions and deadlines printed on your own notice. IRS: Understanding your LT11 notice or Letter 1058 · IRS: Collection due process (CDP) FAQs · IRS Publication 594, The IRS Collection Process (PDF) · IRS Publication 1660, Collection Appeal Rights (PDF)

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