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LT11 or Letter 1058, explained

Final notice of intent to levy and your right to a hearing.

Updated October 8, 2026Fact checked
How urgentVery high

Final notice of intent to levy and your right to a hearing.

The short answer

An LT11 or Letter 1058 is a final notice. The IRS says it plans to take your property or rights to property. You have 30 days to ask for a Collection Due Process hearing with Form 12153. Act now and follow the letter.

Key facts

  • The IRS says: we intend to seize your property or rights to property.
  • You can ask for a Collection Due Process hearing within 30 days.
  • The form for the hearing is Form 12153.
  • If you owe less than $50,000 and have filed, you may apply for a plan online.

Where it falls

  1. 1. CP14First bill for unpaid tax
  2. 2. CP501First reminder you still owe
  3. 3. CP503Second reminder you still owe
  4. 4. CP504Notice of intent to levy
  5. 5. LT11 or Letter 1058Final notice of intent to levy and your right to a hearing

What to do next

  • Pay the full balance, or as much as you can.
  • Ask for a payment plan if you can't pay it all.
  • To fight the levy, request the hearing by the date in the letter.
  • Paid already? Send proof to the address on the letter.

Check your balance in your own IRS online account, and use the phone number on the notice or on irs.gov.

Results depend on your situation. Not every case qualifies.

Common questions

What is a LT11 notice?

An LT11 or Letter 1058 is a final notice. The IRS says it plans to take your property or rights to property. You have 30 days to ask for a Collection Due Process hearing with Form 12153. Act now and follow the letter.

How urgent is a LT11?

Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.

Run the numbers with our free tax tools, like the penalty and payment plan math.

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