IRS & CT DRS Tax Letters Explained › LT11 / Letter 1058

IRS LT11 and Letter 1058 Explained: Notice of Intent to Levy

By Andrew Nocera, Tax Preparer & Small-Business Finance Consultant, Enhance Finance LLC (serving all of Connecticut from Shelton). Updated November 2026.

An LT11 or Letter 1058 means the IRS intends to take (levy) property to collect overdue tax, and it gives you a short window to ask for a hearing. Don't set this one aside. Here's what it means and the fastest ways to respond.

IRSRespond directly
What it isNotice of intent to levy and notice of your right to a hearing.
Deadline"You must contact us immediately." Hearing request: within 30 days.
Official pageIRS: Understanding your LT11 notice or Letter 1058
On this page
  1. What the LT11 and Letter 1058 are
  2. Why you got it
  3. Deadline
  4. What to do, step by step
  5. Common mistakes
  6. When to get help
  7. FAQ

What the LT11 and Letter 1058 are

The IRS says: "We haven't received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately." The IRS's full names are LT11, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, and Letter 1058 (L-1058), Notice of Intent to Levy and Notice of Your Right to a Hearing.

The IRS lists property it can levy as including wages and other income, bank accounts, business assets, personal assets (including your car and home), state tax refunds and Social Security benefits. It may also file a Notice of Federal Tax Lien, a public notice to your creditors.

Why you got it

A tax balance has stayed unpaid. Earlier IRS balance due notices usually come first (see the CP14, CP501 and CP503 and CP504 summaries).

Deadline

In the IRS's words: "You must contact us immediately." For a hearing, the IRS Collection Due Process FAQs say: "You have 30 days from receipt of an LT11 or L-1058 to request a Collection Due Process (CDP) hearing." IRS Publication 1660 says the request must be "postmarked on or before ... the 30th day after the date of the levy notice." To be safe, count 30 days from the date printed on the letter.

Missed it? Publication 1660 says you may request an equivalent hearing if it's postmarked within one year after the date of the levy notice. But it also says that with an equivalent hearing "the law does not prohibit levy," and only a timely CDP request preserves your right to go to court.

Is it real? The IRS says it normally contacts you the first time by U.S. mail, and a social media direct message is never from the IRS. If you aren't sure a letter is genuine, check it against your IRS Online Account or IRS: How to know it's really the IRS before you call any number or pay anything. More warning signs: scam checklist.

What to do, step by step

  1. Find the date on the letter and mark day 30 on your calendar.
  2. Check your balance in your IRS Online Account.
  3. If you can pay in full, pay. The IRS says that when you pay your balance in full, it stops adding interest and applicable penalties.
  4. If you can't, pay what you can now and request a payment plan. The IRS says if you're current on your tax filings you can request an installment agreement, and if you owe less than $50,000 you may be able to use the Online Payment Agreement tool, "the fastest way to get an installment agreement approved" (IRS: Payment plans).
  5. Already paid? Send proof of payment to the address at the top of the notice.
  6. Disagree with the levy or need time to work out an alternative? Request a hearing with Form 12153, sent to the address on the notice, before the 30-day deadline. Publication 1660 says you may also be able to work it out first by calling the number on the notice.
  7. Can't pay anything? Call the number on the notice. The IRS page also offers live chat for individuals.

Common mistakes

  • Missing the 30-day window and losing the CDP hearing and court rights.
  • Waiting for "one more letter." This is the levy notice.
  • Leaving returns unfiled. The IRS says installment agreements are for people current on their filings.
  • Borrowing at a high cost to pay the IRS before checking the IRS's own payment plan options.
  • Calling a number from an unexpected email or text. Use the number on the letter or your IRS Online Account.

When to get help

Respond directly to the IRS now. For a Collection Due Process hearing, a levy that has already happened, a lien, or a business payroll tax balance, consider an enrolled agent, CPA or attorney who can represent you. The IRS also says you may qualify for help from a Low Income Taxpayer Clinic, and the Taxpayer Advocate Service is an independent organization within the IRS if you can't resolve it on your own. If you only need help reading the letter, gathering records, getting missing returns filed and requesting a payment plan, we can help with that.

Respond directly. Answer the agency yourself by the dates above. We can still help you read the letter and get your records together: book a 30-minute call or see all booking options.

General information, not advice for your situation. Not tax, legal, investment, or insurance advice. Agency rules and procedures change; always follow the instructions and dates on your own notice and check the official sources below.

Frequently asked questions

What is the difference between an LT11 and Letter 1058?

Both are IRS notices of intent to levy that also tell you of your right to a hearing. The IRS covers them on the same page and gives the same 30-day window to request a Collection Due Process hearing for both.

How long do I have to respond to an LT11 or Letter 1058?

The IRS says to contact it immediately. You have 30 days to request a Collection Due Process hearing with Form 12153. Publication 1660 says the request must be postmarked by the 30th day after the date of the levy notice.

What can the IRS levy?

The IRS lists wages and other income, bank accounts, business assets, personal assets including your car and home, state tax refunds and Social Security benefits.

Can I still get a payment plan?

Often, yes. The IRS says if you are current on your tax filings you can request an installment agreement, and if you owe less than $50,000 you may be able to use the Online Payment Agreement tool.

What if I miss the 30-day hearing deadline?

Publication 1660 says you may request an equivalent hearing if it is postmarked within one year after the date of the levy notice, but the law does not prohibit levy during an equivalent hearing and it does not carry the same court rights.

Sources (checked November 10, 2026)

  • IRS, Understanding your LT11 notice or Letter 1058 (contact immediately, what can be levied, installment agreements, under $50,000 Online Payment Agreement, lien): www.irs.gov
  • IRS, Collection Due Process (CDP) FAQs ("30 days from receipt of an LT11 or L-1058", Form 12153): www.irs.gov
  • IRS, Publication 1660, Collection Appeal Rights (postmarked by the 30th day after the date of the levy notice; equivalent hearing within one year; court rights): www.irs.gov
  • IRS, Form 12153, Request for a Collection Due Process or Equivalent Hearing: www.irs.gov
  • IRS, Payment plans (installment agreements): www.irs.gov

Got a levy notice? Mark the 30-day date, then get your records and any missing returns in order with a Connecticut tax preparer.

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