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IRS LT11 Notice

LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a Hearing

The IRS intends to seize your property unless you act. The same notice is issued as LT11, as Letter 1058 and as Letter 11.

What is LT11? LT11 — issued also as Letter 1058 and as Letter 11 — is a final notice that the IRS intends to levy — that is, seize your property or your rights to property — to collect unpaid tax.

What This Notice Means

LT11 — issued also as Letter 1058 and as Letter 11 — is a final notice that the IRS intends to levy — that is, seize your property or your rights to property — to collect unpaid tax. The IRS describes it as: "We haven't received your payment for overdue taxes. We intend to seize your property or rights to property." It is the same notice the IRS issues as LT11 and as Letter 1058. It is a collection notice, not an audit. It also carries an important right: you can generally request a Collection Due Process hearing before the levy happens.

Why You Received This Notice

1
You have an unpaid tax balance the IRS has already billed you for
2
Earlier collection notices did not result in payment or an arrangement
3
The IRS is required to send this notice under IRC section 6331 before it levies, unless collection is in jeopardy

Important Deadline

You generally have 30 days from receipt to request a Collection Due Process hearing, and the controlling date is the one printed on your notice — use that date, not 30 days from when you happened to open the envelope. If you miss it, you may still request an Equivalent Hearing within one year, but you lose the right to petition the U.S. Tax Court if you disagree with the Appeals decision.

What You Should Do

Find the deadline date printed on the notice and work from that date
If you want to challenge the levy, file Form 12153, Request for a Collection Due Process or Equivalent Hearing, before that date
If you agree you owe the balance, contact the IRS using the number on the notice to arrange payment or a collection alternative
If you cannot pay, ask about collection alternatives — a payment plan, an offer in compromise, or a temporary delay in collection
Consider representation by an enrolled agent, CPA, or tax attorney, particularly if a levy is already in progress

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

Do NOT treat this as an audit letter — this is collection, and the response is different
Do NOT let the hearing deadline pass while you gather documents; filing preserves the right, and you can supply detail afterward
Do NOT assume the deadline is 30 days from the postmark — the date on the notice controls
Do NOT ignore it. After this notice the IRS can levy wages and bank accounts

Frequently Asked Questions

Is LT11 the same as Letter 1058 and Letter 11?

Yes. The IRS publishes one guidance page covering both LT11 and Letter 1058, and the Taxpayer Advocate Service documents Letter 11 as the same Notice of Intent to Levy. Different designations, same notice, same rights and the same 30-day window. This site published three separate pages for it until 2026-08-21; the other two now redirect here.

How much can the IRS take from my wages?

A wage levy does not work as a percentage of your paycheck. The IRS states that part of your pay is exempt from the levy and is paid to you, and that the exempt amount is based on the standard deduction and an amount determined in part by the number of dependents you are allowed for the year the levy is served. Your employer receives Publication 1494 with the levy, which explains how to work out that figure, and will give you a Statement of Dependents and Filing Status to complete and return within three days. If you do not return it in three days, the exempt amount is figured as if you were married filing separately with no dependents.

Does this mean the IRS is taking my property right now?

Not immediately. This notice tells you the IRS intends to levy and gives you a window to request a hearing first. What you do inside that window is what matters most.

Am I always entitled to a hearing before the levy?

Generally yes, under IRC section 6330(f), but there are exceptions — including where the levy is against a state tax refund, where the IRS has issued a disqualified employment tax levy, and where the debt is that of a federal contractor.

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Recommended Next Steps

Confirm the balance and the tax periods the notice covers
Decide whether you are disputing the levy, the liability, or neither
File Form 12153 if you want a Collection Due Process hearing
If a passport matters to you, note that seriously delinquent tax debt can affect passport issuance under the FAST Act

Sources and last reviewed

Understanding your LT11 notice or letter 1058 — Internal Revenue Service, retrieved 2026-08-17
Information about wage levies — Internal Revenue Service, retrieved 2026-08-21
Letter 11 — Notice of Intent to Levy — Taxpayer Advocate Service, retrieved 2026-08-17
Collection due process (CDP) FAQs — Internal Revenue Service, retrieved 2026-08-17

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.