IRS Notice Decoder

IRS LT11 / Letter 1058: The Final Notice — Your 30-Day Window

The last notice the IRS sends before it can legally levy your wages, bank accounts, and other property. The 30-day clock is real. Act now.

By Tax Relief Roadmap Editorial Updated April 28, 2026 6 min read

Quick verdict

An LT11 (or Letter 1058) is the IRS’s Final Notice of Intent to Levy. After 30 days from the notice date, the IRS can legally seize your wages, bank accounts, retirement accounts, and other property without further warning.

You have 30 days. The single most important thing you can do is file Form 12153 (Request for a Collection Due Process Hearing) within those 30 days — that alone stops the levy and preserves your strongest procedural protections. You can do this yourself; it’s a one-page form. Decide on professional representation after the form is filed and your rights are preserved.

What LT11 actually is

LT11 (and the equivalent Letter 1058 sent by Revenue Officers) is the legally required final notice the IRS must send before it can levy your property. The notice tells you:

  1. The amount due — including all penalties and interest
  2. 30 days to pay, set up an alternative arrangement, or request a CDP hearing
  3. Notice of your right to a Collection Due Process hearing with the IRS Office of Appeals
  4. What property the IRS can seize if you don’t act (wages, bank accounts, retirement accounts, real estate, vehicles, business assets)

This is the most serious of the standard collection notices. Everything before it (CP14, CP501, CP503, CP504) was the IRS warning you. LT11 is the IRS telling you the protection period is ending.

The 30-day clock — what’s protected and what isn’t

During the 30-day window:

  • The IRS cannot issue new levies on your wages, bank accounts, or property under this LT11
  • The IRS can continue any levies already in progress (e.g., a state tax refund seizure that was already authorized)
  • Penalties and interest continue to accrue daily

After day 30, if you’ve taken no action:

  • The IRS can serve a wage levy on your employer (your employer is legally required to start withholding within 30 days of the levy notice)
  • The IRS can serve a bank levy that freezes your account balance immediately and remits funds to the IRS after 21 days
  • The IRS can pursue real estate, vehicles, retirement accounts, and other property under levy authority

During the window, file Form 12153 (CDP request) and the protection is extended through the hearing process. This is the single highest-leverage move available.

Your options — in order of urgency

Option 1 (do this NOW): File Form 12153 if you might want a CDP hearing

Form 12153 (Request for a Collection Due Process or Equivalent Hearing) is one page. You fill it out, mail it (certified, return receipt), and your CDP rights are preserved.

A timely CDP hearing stops levy action while the hearing is pending — typically several months. At the hearing, you can:

  • Propose collection alternatives (Installment Agreement, Offer in Compromise, CNC)
  • Challenge the underlying tax liability (in limited circumstances, typically if you didn’t have a prior opportunity to dispute)
  • Raise spousal defenses (Innocent Spouse Relief)
  • Argue that the IRS’s collection method is improper

Filing the form is free. Filing it does not commit you to anything. It just preserves your rights. Even if you ultimately reach an agreement with the IRS through normal collection channels and don’t need the hearing, having filed Form 12153 was free insurance.

Option 2: Pay it in full

If you can. Stops the levy action immediately.

Option 3: Set up an Installment Agreement

An accepted Installment Agreement stops levy action. Call the number on your LT11 (typically 1-800-829-7650) or apply online at irs.gov if you owe under $50,000. Setup fees: $31–$225.

If your IA proposal is accepted, you avoid both levy and the procedural complexity of a CDP hearing.

Option 4: Request Currently Not Collectible (CNC) status

If you genuinely cannot pay, submit Form 433-F showing your income, expenses, and assets. If basic living expenses exceed your income, the IRS pauses collection.

Pair this with a timely Form 12153 as backup — if the IRS doesn’t accept CNC, your CDP rights protect you while you negotiate.

Option 5: Submit an Offer in Compromise

A complete OIC submission also pauses levy while it’s under review. Use the IRS Pre-Qualifier tool first to see if you’re a real candidate.

Option 6: Pay a tax relief firm or tax attorney to handle this

The case for professional help is strongest at LT11. CDP hearing strategy benefits from experience. Complex cases (large balance, business taxes, audit overlap) almost always warrant professional representation.

But: filing Form 12153 yourself within 30 days is faster and easier than vetting a firm. File the form to preserve your rights, then take a couple days to decide on representation. Don’t burn the 30-day window deliberating.

What NOT to do

  • Don’t ignore it. Day 31 unlocks levy action.
  • Don’t move money out of bank accounts to “hide it.” The IRS has discovery tools and intentional concealment creates worse problems including potential criminal exposure.
  • Don’t quit a job to avoid wage garnishment. Levies follow you to new employers.
  • Don’t pay any firm that promises to “stop the levy in 24 hours” without explaining the actual mechanism. The actual mechanisms — CDP request, IA acceptance, CNC, OIC, full payment — all work whether or not you have a firm.
  • Don’t sign engagement letters under panic. Take the time to file Form 12153 first; the 30-day clock is your protected period.
  • Don’t trust callers claiming to be the IRS demanding immediate payment by gift card or wire transfer. That’s a scam. The real IRS sends mail.

When professional help is genuinely worth the fee

At the LT11 stage, a tax relief firm or attorney becomes a more reasonable expense if:

  • Your balance is $50,000+ and you want experienced negotiation
  • You have multiple unfiled returns that must be prepared before any resolution
  • You have business / payroll tax issues (see Larson Tax Relief — they specialize here)
  • The IRS has assigned a Revenue Officer (Letter 1058 specifically — RO-served notices often signal more aggressive collection)
  • Your case has criminal exposure, audit overlap, or international issues — hire a tax attorney directly
  • You’ve already tried calling the IRS and the Installment Agreement / CNC path failed

For comparing firms, see our Best Tax Relief Companies guide. For criminal/litigation matters, hire a tax attorney, not a relief firm.

Free help — use these alongside any paid help

If you’d rather have help walking through this

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Frequently asked questions

What's the difference between LT11 and Letter 1058?
They are functionally the same notice. LT11 is sent by ACS (Automated Collection System) — typically when your case is being worked from a call center. Letter 1058 is sent by a Revenue Officer — typically when your case has been assigned to a specific IRS employee in a local office. Both are Final Notices of Intent to Levy and Notices of Right to a Hearing. The legal effect (30-day window, CDP rights) is identical.
Can the IRS take my paycheck or bank account right now?
Not for 30 days from the LT11 date — assuming the notice was properly served. The 30-day window is your protected period. After day 30, the IRS can serve a wage levy on your employer or bank levy on your accounts without further notice. The single most important thing you can do is file a timely Collection Due Process (CDP) hearing request, which extends the protection.
What is a Collection Due Process (CDP) hearing?
It’s an administrative hearing with the IRS Office of Appeals (independent of normal collection). You request it by filing Form 12153 within 30 days of the LT11 date (postmark counts). A timely CDP hearing request stops levy action while the hearing is pending. At the hearing, you can propose collection alternatives (payment plan, OIC, CNC), challenge the underlying liability (in some cases), or raise other defenses. CDP rights are powerful — don’t waive them by missing the deadline.
What if I missed the 30-day deadline?
You can still request an Equivalent Hearing within one year of the LT11 date. Equivalent Hearings have the same procedural format as CDP but don’t automatically stop levy and don’t preserve all the same appeal rights. Better than nothing, but much weaker than a timely CDP request. Don’t miss the 30 days if you can possibly help it.
Should I hire a tax relief firm or attorney for an LT11?
The case for professional help is strongest at LT11. The CDP hearing process has procedural rules, deadlines, and strategy considerations that benefit from experienced representation. That said: filing Form 12153 yourself within 30 days is straightforward and far better than doing nothing while you decide whether to hire someone. File the form first to preserve your rights, then decide on representation. For complex cases (large balance, business taxes, multiple unfiled years, audit overlap), a tax attorney or experienced tax resolution firm is well worth the fee.
Will requesting a CDP hearing make the IRS angry at me?
No. CDP hearings are a routine, statutorily-protected right. IRS Appeals officers handle CDP requests every day. Exercising your right to a CDP hearing is normal — and it’s the protective mechanism Congress built into the Internal Revenue Code specifically so taxpayers in your situation have a path forward.
Can I just call the IRS and set up a payment plan to avoid the levy?
Yes — and for many cases, that’s the simpler path. An accepted Installment Agreement stops levy action. Call the number on your LT11 notice (typically 1-800-829-7650) and propose a payment amount you can sustain. If accepted, the levy threat is paused. Combine this with a CDP hearing request as a backup if you’re not certain the IA will be approved.
What if I can't pay anything at all?
Request Currently Not Collectible (CNC) status by submitting Form 433-F showing your finances. If your basic living expenses already exceed your income, the IRS will pause collection — including the pending levy. Pair this with a timely CDP request as backup.