Understanding Your IRS LT11 / Letter 1058 Notice
The IRS LT11 notice, also known as Letter 1058, is the most critical collection letter a taxpayer can receive. It represents the final notice of intent to levy your bank accounts, wages, and other property, and grants you exactly 30 days to request a Collection Due Process (CDP) hearing. Ignoring an LT11 notice will allow the IRS to legally execute seizures of your assets without further warning. Understanding your rights and taking immediate action is essential to protecting your finances.
What Is the LT11 Notice?
The LT11 notice is the 'Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing.' It is the final legal notification required by federal law before the IRS can seize your bank accounts, wages, retirement funds, or real estate.
Unlike earlier letters, the LT11 grants you a 30-day window to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals. This hearing is a powerful legal shield that halts all collection activities while your case is reviewed.
Collection Due Process (CDP) Rights
Your CDP rights are a vital consumer protection feature. To exercise these rights, you must submit Form 12153 (Request for a Collection Due Process or Equivalent Hearing) to the IRS within 30 days of the LT11 notice date.
Filing this form halts all active collection actions, including levies and garnishments. During the hearing, you can propose alternative tax resolution paths, such as installment agreements or an Offer in Compromise, and appeal the collection action.
How to Respond to an LT11 Notice
First, evaluate your tax balance and determine if you can pay in full or set up a payment plan. If you agree with the balance and can afford a payment plan, you can set it up online to stop the levy.
Second, if you cannot afford a payment plan or disagree with the balance, submit Form 12153 immediately to secure your CDP rights. This filing protects your assets and provides time to resolve your tax liability safely.
Frequently Asked Questions
The CP504 notice is an intent to levy state tax refunds, while the LT11 notice is the final notice of intent to levy all other property, such as bank accounts and wages. The LT11 is the only notice that grants full CDP rights.
A CDP hearing is a formal review of your tax case by the IRS Independent Office of Appeals, allowing you to appeal collection actions and propose alternative payment agreements.
No. Submitting a timely Request for a CDP hearing (Form 12153) within 30 days of the LT11 notice halts all active collection actions, including wage garnishments and bank levies, until the appeal is resolved.
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