Notice code LT11
You got an LT11 or Letter 1058. You have 30 days.
You are holding an LT11 or Letter 1058, the IRS final notice before it takes your property.
You have 30 days to ask for a hearing, and the letter prints the last day.
Call now, and a licensed tax professional can ask for the hearing before the deadline passes.
Briefing for LT11
IRS pageThe IRS final notice that it plans to levy your property, and it lists your hearing rights.
Example30 days from a letter dated October 6, 2026 is November 5, 2026.
- Ask for a hearing on Form 12153 before the date printed on the letter.
- Set up a payment plan online if you owe $50,000 or less.
- Pay the full balance if you agree with it. Paying in full also ends any Tax Court review of a hearing.
Which numbers matter?
30 days
The hearing window is short, and the last day is printed on the letter.
Find that date on your LT11 and mark it on your calendar today.
Form 12153
You ask for the hearing on Form 12153, not by phone.
Mail Form 12153 to the address on your letter before the printed date.
$50,000
If you owe $50,000 or less, the IRS says you can set up a payment plan online.
Check the balance on your letter, then use the IRS Online Payment Agreement tool if you qualify.
Ask for your hearing before the deadline
Your LT11 started a 30-day clock, and the last day to ask for a hearing is printed on the letter.
After that date the IRS can take money from your bank or paycheck, and a licensed tax professional can file Form 12153 for you first.
Call now, before the printed date passes.
Call 855-964-5291What happens when you call
- You call during business hours and say you have an LT11.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your LT11 details?
Send the date on your LT11 and the balance, and a licensed tax professional checks your hearing deadline and options.
What changed recently?
On June 12, 2025, the Supreme Court ruled in Commissioner v. Zuch. If the IRS stops pursuing the levy, for example because you paid the balance, the Tax Court cannot review your hearing case. So paying the balance in full also ends any Tax Court review of your hearing.
Source: Commissioner v. Zuch, U.S. Supreme Court (June 12, 2025).
What is the IRS saying?
The IRS has not received payment for overdue taxes. It asks you to contact it immediately. This is the letter the law requires before most levies.
Why did you get it?
The IRS sent bills for this balance, such as a CP14, CP501, CP503 or CP504, and none was paid. The LT11 or Letter 1058 is the last letter before a levy.
Is it real?
A real LT11 or 1058 includes hearing instructions and Form 12153. It comes by mail, often certified. If you doubt it, call the IRS at 800-829-1040, not a number only the letter gives you.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
You have 30 days to request a Collection Due Process hearing on Form 12153, and the LT11 prints the last day. Use that printed date.
What if you agree?
Pay in full to stop more interest and penalties. If you owe $50,000 or less, the IRS says you can apply for an installment agreement with its online payment agreement tool.
What if you don't agree?
Request the hearing on Form 12153 by following the letter. If you already paid, send proof to the address at the top of the letter.
What happens if you ignore it?
The IRS can levy wages and bank accounts up to the amount owed and file a lien. Property it can take includes your car, your home, state tax refunds and Social Security benefits.
What should you read next?
Questions people ask
How long do I have after an LT11?
You have 30 days to request a Collection Due Process hearing. The letter prints the last day, so use that date.
What can the IRS levy after Letter 1058?
Wages and other income, bank accounts, business and personal assets including a car and home, state tax refunds and Social Security benefits.
Is LT11 the same as Letter 1058?
Yes, for you they work the same. Both are final notices of intent to levy, and both give you 30 days to ask for a hearing.
Can a payment plan stop an LT11 levy?
A pending payment plan request stops most levies while the IRS reviews it. The IRS must release a levy once you pay. Request the plan or mail Form 12153 before the printed date.
Sources
- Understanding your LT11 notice or letter 1058. Published by irs.gov.
- Collection due process (CDP) FAQs. Published by irs.gov.
- Commissioner v. Zuch, U.S. Supreme Court (June 12, 2025). Published by supremecourt.gov.
Last checked October 2026
What to do now
- Find the hearing deadline printed on the LT11 and write it on your calendar.
- Check the balance and tax years printed on the letter.
- Mail Form 12153 before that date if you want a Collection Due Process hearing.
- Send proof of payment to the address on the letter if you already paid.
Call now, before the printed date passes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.