Glossary

Letter 1058 and LT11 (final notice of intent to levy)

Letter 1058 and LT11 are the IRS final notices of intent to levy and notice of your right to a hearing, after which the IRS may seize wages, bank accounts, and other property unless you respond within 30 days.

How it works

Letter 1058 (from a revenue officer) and LT11 (from automated collection) are final notices of intent to levy and of your right to a hearing. After 30 days the IRS may levy wages, bank accounts, and other property. The notice triggers the right to request a Collection Due Process hearing on Form 12153, which pauses the levy and puts alternatives in front of Appeals.

Why it matters

This is the last letter before money is taken, and the 30 days run from the notice date, not from when it was opened.

Related: Collection Due Process hearing, tax levy. Read more: how to stop an IRS levy.

Related terms

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Where this comes up in our work

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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