Quick note: This article is general information, not tax or legal advice. If you received LT11 or Letter 1058, treat it as time-sensitive.
LT11 / Letter 1058 is a final notice of intent to levy. In plain English, the IRS is telling you that it intends to seize your property or rights to property if you do not respond.
This is not just another balance-due reminder. It is one of the most serious collection letters the IRS sends before levy action can move forward.
A levy is when the IRS takes money or property to satisfy a tax debt. Depending on the situation, that can mean:
That’s why LT11 / Letter 1058 gets so much attention: it’s the point where the problem stops being “mail from the IRS” and starts becoming a real collection threat.
The IRS’s own notice guidance says to contact them immediately. If you can pay the balance in full, doing so stops additional interest and applicable penalties from continuing to build. If you can’t pay in full, the IRS says you should still pay what you can and, if you’re current on required filings, you may be able to request an installment agreement.
If you already paid or believe the IRS hasn’t credited a payment, the IRS instructs taxpayers to send proof of payment to the address shown on the notice.
One of the biggest reasons LT11 / Letter 1058 matters is that it includes your right to request a Collection Due Process (CDP) hearing. The IRS Appeals guidance explains that you generally have 30 days from receipt of LT11 / Letter 1058 to request that hearing using Form 12153.
If you make a timely CDP request, the IRS says levy action is generally prohibited in most cases while the hearing process is pending.
A lot of taxpayers assume that once they ask for a hearing, the entire collection process freezes. That is not always true.
The IRS states that a timely CDP request on a levy notice generally prohibits levy action in most cases — but it does not prohibit the IRS from filing a Notice of Federal Tax Lien.
In other words: asking for a hearing can protect you from immediate levy in many situations, but it does not mean the account is harmless or that all collection pressure disappears.
If you request a hearing, Appeals may consider issues such as:
That last point matters: not every taxpayer can use the hearing to fully re-argue the tax bill itself. In many cases, Appeals limits when the underlying amount can be challenged.
If you miss the deadline for a timely CDP hearing request, the situation gets weaker from your side. The IRS still allows many taxpayers to request what’s called an equivalent hearing within a longer period, but an equivalent hearing does not generally stop levy action and does not carry the same court rights.
That’s why waiting is such a costly mistake: your best appeal protections usually exist at the front end of the notice period, not after the deadline has passed.
If you received LT11 / Letter 1058, the goal is to move quickly, protect your rights, and avoid making the situation worse by guessing.
Tax Advocate Group can help you understand what the notice means, what deadlines matter, and whether a payment arrangement, hearing request, or another strategy makes the most sense. If you authorize us and we’re engaged, we can communicate with the IRS on your behalf and help you work toward a realistic solution.
Bottom line: LT11 / Letter 1058 is not the time to wait and hope. It’s the time to act.