IRS Letter LT11: your final notice before a levy
An LT11 (or Letter 1058) is the last letter before the IRS can take your wages and bank accounts. It also gives you an important right, but only for 30 days.
What an LT11 means
The LT11 is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. Letter 1058 is the same notice, usually sent when your case is assigned to a local IRS revenue officer.
Once 30 days pass from the date on the letter, the IRS can levy your wages, bank accounts, retirement accounts, and other income and property to collect what you owe.
Your right to a Collection Due Process hearing
A Collection Due Process (CDP) hearing is a review by the IRS Independent Office of Appeals, which is separate from the collection staff handling your case. To request one, send Form 12153 within 30 days of the date on your letter.
- The IRS generally can't levy while a timely hearing request is pending.
- At the hearing you can propose a payment plan, an offer in compromise, or "currently not collectible" status.
- You can ask for penalty relief, and in some cases challenge the amount you owe.
- If you disagree with the outcome, you can ask the U.S. Tax Court to review it.
What to do now
- Find the date on the letter and count 30 days from it. Put that deadline on your calendar.
- Decide whether to request a hearing. If you can't pay in full and need time to set up a resolution, a hearing request is usually the safest move.
- Or set up a resolution directly. If you can qualify for a payment plan right away, setting one up can also prevent the levy.
- File any missing returns. The IRS will generally require all returns to be filed before agreeing to most resolutions.
- Get help if you're unsure. A tax professional can request the hearing for you and handle the conversation with Appeals.
If you miss the 30 days
You can still ask for an "equivalent hearing" within one year of the letter date. It's similar, but the IRS doesn't have to stop collecting while it's pending, and you can't take the decision to Tax Court. You can also still set up a payment plan or other resolution at any time, even after a levy starts. Read how to stop an IRS wage garnishment.
Where LT11 fits
The IRS sends collection notices in this order. The LT11 is the final one.
Common questions
What's the difference between LT11 and Letter 1058?
They carry the same legal rights and the same 30-day deadline. The LT11 usually comes from the IRS's automated collection unit, while Letter 1058 usually comes from a revenue officer assigned to your case.
How much of my paycheck can the IRS take?
A wage levy leaves you an exempt amount based on your filing status and number of dependents, and the rest of your take-home pay can go to the IRS. For many people that's most of the paycheck, which is why acting before the levy matters.
Can the IRS empty my bank account?
Yes. A bank levy takes the money in the account on the day the bank receives it, up to the amount owed. The bank holds the funds for 21 days before sending them, which gives you a short window to get the levy released.
Got an LT11? Let's protect your 30 days.
Start your free consultation today. A licensed tax pro will review your letter, request a hearing if it makes sense, and work to stop the levy.
Get help with my LT11 →Keep reading
Written by Jonathan Samuel, EA, an Enrolled Agent licensed to represent taxpayers before the IRS. This page is general information, not advice for your specific situation.