LT11 / Letter 1058 (Final Notice of Intent to Levy)

The IRS's final notice, required by law before most levies, giving the taxpayer 30 days to pay, appeal, or request a Collection Due Process hearing.

LT11 and Letter 1058 are really the same notice with two different names — the IRS’s “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” If you’ve gotten one, the law requires the IRS to give you at least 30 days’ notice before they can actually levy your wages, bank account, or other property.

That 30-day window is a real deadline, not a suggestion. Inside it, you can request a Collection Due Process hearing with the IRS Office of Appeals, which pauses most collection activity while it’s pending and keeps open your right to challenge the levy in Tax Court later. Miss the window, and you haven’t lost everything — you can still ask for an installment plan or Currently Not Collectible status — but you do lose the hearing right and the pause that comes with it.

Because this is a hard deadline on the calendar with real consequences if you miss it, treat it seriously: check the exact date on your own notice rather than relying on a general timeline, and if a levy genuinely feels close, it’s worth talking to a tax attorney or enrolled agent sooner rather than later.