What Is Letter 1058 / LT11?

Letter 1058 and LT11 are two versions of the same critical IRS notice: "Final Notice — Notice of Intent to Levy and Notice of Your Right to a Hearing." Both are sent by the IRS when a taxpayer has not resolved a tax debt through prior notices and the IRS is ready to begin seizing assets.

The primary difference is how they are delivered:

  • LT11 is typically sent via regular mail
  • Letter 1058 is sent certified mail, return receipt requested

Both carry the same legal weight and the same 30-day deadline.

Why This Notice Is Different From Everything That Came Before

Earlier IRS notices — CP14, CP501, CP502, CP503, CP504 — are escalating reminders. They encourage you to pay but do not formally start the levy clock.

Letter 1058 / LT11 is the statutory notice required by law (IRC Section 6330) before the IRS can levy most assets. The 30 days you receive after this notice is not courtesy — it is your legal right.

After 30 days from this notice with no hearing request and no resolution, the IRS can begin levy action without any further notice to you.

The 30-Day Window: Your Most Important Deadline

From the date on Letter 1058 or LT11, you have 30 calendar days to request a Collection Due Process (CDP) Hearing by filing Form 12153 with the IRS Office of Appeals.

What the CDP Hearing accomplishes:

  • Automatically suspends all levy action while pending
  • Gives you an independent hearing before the IRS Office of Appeals (not the collections division)
  • Allows you to propose alternative resolution (installment agreement, OIC, CNC)
  • Allows you to challenge the underlying tax liability if you never previously had the opportunity
  • If Appeals denies your request, you can petition the U.S. Tax Court — and levy remains suspended during Tax Court proceedings

The deadline is firm. If you file Form 12153 on day 31, you lose automatic levy suspension and your right to Tax Court. You can still file an Equivalent Hearing (within 1 year), but with significantly reduced protections.

How to File Form 12153

Form 12153 is a one-page form available at IRS.gov. Mail it certified mail to the address shown on your Letter 1058 or LT11 — typically the IRS ACS (Automated Collection System) or your assigned Revenue Officer's office. Keep a copy for your records along with your certified mail receipt.

On the form, you will indicate what type of collection alternative you are requesting (installment agreement, OIC, CNC, etc.) and any other issues you want to raise in the hearing.

What to Expect in the CDP Hearing

A CDP Hearing is a meeting (usually by phone) with an IRS Appeals officer who is independent of the Collections division. The officer will review:

  • Your financial situation and ability to pay
  • Any collection alternative you propose
  • Any challenges you raise to the underlying liability or the appropriateness of the levy

If an agreement is reached, the levy is permanently suspended under the terms of the agreement. If no agreement is reached, the Appeals officer issues a determination, which you can appeal to Tax Court.

Options Beyond the CDP Hearing

Even without filing a CDP Hearing request, you can stop the levy by:

  • Setting up an approved installment agreement at IRS.gov or
  • Submitting an Offer in Compromise (suspends levy during review)
  • Obtaining Currently Not Collectible status through documented hardship
  • Paying the full balance (immediately stops all collection)

If You Moved and Did Not Receive This Notice

The IRS sends Letter 1058 / LT11 to your last known address. If you moved and did not receive it, levy action may still be legally authorized — the IRS is not required to track you down. However, if you can demonstrate you never received proper notice, you may be able to raise this in a CDP Hearing or equivalent proceeding.