IRS Final Notice of Intent to Levy Checklist (LT11 /
Letter 1058)
An LT11 or Letter 1058 represents the IRS's final written warning before the agency seizes your money, wages, bank account, or property to satisfy a tax debt. This notice arrives after earlier collection attempts have failed, and the letter gives you a specific deadline to take action before the IRS initiates enforcement.
Many taxpayers mistake this letter for routine mail and miss the notice entirely. Others assume they can still negotiate freely after receiving it. The danger is real because once the deadline passes, the IRS can proceed with collection without court permission, though it must still follow required procedural steps. This is your last moment to exercise meaningful control over the outcome.
Who Should Use This Checklist
This checklist applies to you if
1. You received a letter titled "Final Notice of Intent to Levy and Notice of Your Right to a
Hearing" (LT11 or Letter 1058).
2. Your tax debt remains unpaid, and no payment plan is in place.
3. Earlier IRS notices or payment demands went unanswered.
4. Learning your rights before the IRS takes enforcement action matters to you.
This checklist does not apply to
1. The IRS has already levied on your bank account or wages.
2. Your business owes only state or local tax debt.
3. The deadline to respond has already passed, and enforcement action has begun.
What the IRS Prioritizes
The IRS has already decided you will not pay voluntarily and is now enforcing that decision.
Your only leverage is acting within the deadline window and demonstrating either a willingness to pay, a hardship, or grounds for the IRS to pause collection.
The IRS focuses on
- Whether you respond to the letter at all.
- Whether you request a Collection Due Process hearing before the deadline.
- Whether you demonstrate financial hardship that prevents immediate payment.
What changes leverage
- Requesting a CDP hearing before the deadline delays enforcement and creates
negotiation space.
- Submitting a detailed financial statement showing an inability to pay in full strengthens
your position.
What makes the situation worse
- Missing the deadline without contact triggers enforcement action immediately.
- Making promises to pay that you cannot keep destroys credibility with the IRS.
The Action Checklist
1. Find the exact deadline on your LT11 or Letter 1058. The 30-day period to request a
CDP hearing is calculated from the date shown on the notice, not from when you receive it.
2. Verify the tax year and amount owed. Check that the tax debt listed matches your records, because if the amount seems wrong, you will need this information for a hearing.
3. Determine whether you have received prior notices about this same debt. The IRS must send these before an LT11, so look back through your mail for earlier IRS collection letters.
4. Decide whether you will request a Collection Due Process hearing. A CDP hearing is your right to contest the collection action before the IRS levies, and this delays enforcement while giving you time to propose a solution.
5. If requesting a hearing, submit your request in writing before the deadline. Write a letter saying, "I request a Collection Due Process Hearing," and include your name, address, phone number, the tax year involved, and the amount owed.
6. Send your request to the address listed on the LT11. Your request must be postmarked within 30 days, and certified mail with return receipt is strongly recommended for proof of mailing, though not legally required.
7. Prepare a financial statement if you expect to request a hearing. List your income from all sources, monthly expenses, and assets because you will need this for the hearing.
8. Understand the bank levy timeline. When the IRS levies a bank account, the bank must freeze the funds for 21 days before sending the money to the IRS, which provides time to resolve disputes.
9. Gather copies of prior tax returns and payment records. If you have made payments toward this debt, locate proof because the IRS may have miscalculated how much is actually owed.
10. Understand wage levy procedures. The IRS uses Publication 1494 exempt amount tables based on filing status and dependents, which means the IRS can garnish all wages except the exempt amount.
11. Know that the IRS is not bound by the Consumer Credit Protection Act's 25 percent limit.
This often results in garnishment of 50 to 70 percent or more of disposable income.
12. If you cannot afford professional help immediately, request the hearing yourself. Filing it yourself is free and effective, and your request for a hearing must be postmarked before the deadline.
13. After you submit your hearing request, send a copy of your financial statement to the address on the LT11. Include a brief cover letter stating you are requesting a hearing and providing your financial information in advance.
Common Mistakes That Backfire
Not treating the deadline as real remains the most common error. Many taxpayers read the LT11 and put the letter aside, but thirty days pass without contact, and the IRS then assumes you rejected the notice and begins levy action immediately.
Calling the IRS instead of requesting a hearing in writing creates problems. A phone call with an
IRS agent may feel productive, but the call does not substitute for a written CDP hearing request, which is legally binding and stops enforcement while you prepare your case.
Requesting a hearing but then ignoring the hearing notice when it arrives defeats the purpose.
Some taxpayers submit their hearing request and then do not follow through when the IRS schedules the hearing, and failing to attend results in the IRS proceeding with the levy as if no hearing was requested.
What Happens If You Ignore This Notice
If you do not respond to the LT11 by the deadline, the IRS will proceed with enforcement action.
The IRS will issue a levy notice to your bank, which will freeze funds for 21 days before sending them to the IRS, and your wages will be garnished based on the exempt amount tables in
Publication 1494.
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