IRS Notice LT11
IRS Letter LT11: final notice of intent to levy
An LT11 (or Letter 1058) is the final notice before enforced collection. After 30 days the IRS can levy a bank account or wages. Within those 30 days you have the right to a hearing.
What it isFinal notice
Deadline30 days from the letter date
UrgencyVery high
What it means
The balance stayed unpaid after the earlier notices. By law the IRS must now warn you before levying and offer a Collection Due Process (CDP) hearing. A levy can reach bank accounts, part of your wages, payments from clients and some benefits.
What to do within the 30 days
- Find the letter date and count 30 days. A phone call doesn't extend it.
- If you need time or disagree with the levy, file Form 12153 to request a hearing within the 30 days. Collection is generally paused while the hearing is pending.
- If the amount is right, pay or set up a payment plan. Make sure all past returns are filed: plans are usually not approved without that.
- Keep copies of everything you send and proof of the mailing date.
Missed the 30 days? You can still ask for an equivalent hearing within one year of the letter, but it doesn't automatically stop collection. Better not to get there.
Who can help
You can request the hearing yourself. I can help you check the amount, gather documents and file any missing returns. If you need a representative before the IRS for the hearing, I'll point you to the right specialist.