Receiving IRS Letter 1058 or LT11 is a serious matter. This notice informs you that the IRS may pursue levy action if your tax debt remains unresolved. Unlike earlier collection notices, LT11 provides important appeal rights and a limited period to respond before certain collection actions may proceed.

If you have received this notice, reviewing it carefully and taking prompt action can help protect your rights and preserve available resolution options.

What Is LT11 Notice or Letter 1058?

Letter 1058 (LT11) is the IRS’s Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It means:

  • You have an outstanding tax balance
  • The IRS has already sent multiple reminders (like CP14, CP501, CP503, CP504)
  • You failed to resolve the issue

This notice is your last opportunity to stop enforced collection actions.

Why You Received This Notice

You may receive LT11 or Letter 1058 if:

  • You filed a tax return, but didn’t pay the amount due
  • You ignored previous IRS payment notices
  • You failed to set up a payment arrangement
  • Your tax debt remains unresolved for an extended period

At this stage, the IRS assumes voluntary compliance has failed.

Important Deadline: 30 Days

You have 30 days from the date of the notice to respond.

If you take action within this period, you can:

  • Request a Collection Due Process (CDP) hearing
  • Stop or delay levy action
  • Explore payment or settlement options

Missing this deadline significantly reduces your rights and options.

What Happens If You Ignore LT11 or 1058?

Failure to respond can lead to immediate enforcement actions, including:

  • Wage garnishment (IRS takes a portion of your paycheck)
  • Bank account levy (funds frozen and seized)
  • Seizure of assets like vehicles or property
  • Filing a Notice of Federal Tax Lien (damages credit and financial standing)

The IRS can also continue adding penalties and daily interest.

What You Should Do If You Receive The LT11 Notice?

Pay Your Balance in Full

  • Stops levy action and additional penalties
  • Best option if financially possible

Set Up a Payment Plan

  • Installment agreements allow you to pay over time
  • Depending on your circumstances, you may qualify for an IRS installment agreement that allows you to pay your balance over time.

Request a Collection Due Process (CDP) Hearing

  • Must be requested within 30 days
  • Temporarily stops levy action
  • Allows you to dispute the debt or propose alternatives

Verify Your Account

  • If you have already paid, send proof immediately
  • Check for IRS errors or incorrect balances

What If You Can’t Pay?

You still have options:

Offer in Compromise (OIC)

  • Settle for less than the full amount
  • Requires financial disclosure

Currently Not Collectible (CNC) Status

  • Temporarily pauses IRS collection
  • Based on financial hardship

Partial Payment Installment Agreement

  • Pay a reduced amount monthly based on ability

What Can the IRS Levy?

Under LT11/1058, the IRS can seize:

  • Wages and salaries
  • Bank accounts
  • Business income
  • Vehicles and real estate
  • Social Security benefits
  • State tax refunds

This makes it one of the most aggressive stages of IRS collection.

Your Appeal Rights

You have the legal right to:

  • Request a Collection Due Process hearing
  • Challenge the amount owed
  • Propose alternative payment solutions

This is your strongest protection against immediate levy action.

Related IRS Notices in the Collection Process

Before LT11 or Letter 1058, the IRS typically sends:

After LT11, enforcement actions can begin quickly if unresolved.

How Karme Can Help You?

Handling a Final Notice of Intent to Levy can be challenging, especially when important deadlines are involved. At Karme Tax Consultants, we help taxpayers understand their options, review available resolution programs, and respond appropriately to IRS notices such as LT11 and Letter 1058.

Through our IRS Tax Resolution Services, we assist with:

  • Collection Due Process hearing requests
  • Installment agreement reviews
  • Offer in Compromise evaluations
  • Financial hardship assessments
  • IRS communication and representation
  • Tax debt resolution planning

Our goal is to help taxpayers protect their rights while working toward a practical resolution of their tax debt.

Final Thoughts

The LT11 Notice or Letter 1058 is not just another reminder—it’s your final chance to act before the IRS takes your assets. The 30-day window is critical, and delaying action can lead to severe financial consequences.

Whether you choose to pay, dispute, or negotiate, responding quickly is the key to staying in control of your financial situation and avoiding enforced IRS collection actions.