IRS letters › LT11
Notice LT11
Final notice: intent to levy and your right to a hearing
Very serious. The IRS can levy your wages, bank accounts and other property in 30 days. You have a right to a Collection Due Process hearing.
Also called: Letter 1058, CP90
What it means
This is the final notice before the IRS levies. It also starts your right to a Collection Due Process hearing with the IRS Independent Office of Appeals. In that hearing you can propose a payment plan, an offer in compromise or other alternatives, and later take the case to the US Tax Court if you disagree. LT11 and Letter 1058 are the same notice with different numbers. CP90 is another version of the same final notice.
What to do
- Within 30 days, send Form 12153, Request for a Collection Due Process or Equivalent Hearing, to the address on the notice. Levies are generally put on hold while the hearing is pending.
- If you miss the 30 days, you can still ask for an "equivalent hearing" within a year, but it can't be appealed to the Tax Court and doesn't stop a levy.
- Or resolve it directly: pay, or set up a payment plan.
- Get professional help now. If you can't afford it, a Low Income Taxpayer Clinic can represent you.
Don't
- Don't let the 30 days pass without acting.
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Is it really from the IRS?
The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.
The law behind it
Free help
The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.
Other letters
General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.