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IRS LT11: Final Notice of Intent to Levy & Right to a Hearing

Critical — severity 5/5 Reviewed for accuracy · Updated 2026-07-14 · Notice Decoder

Straight answer: An LT11 (or Letter 1058) is the FINAL notice before the IRS can levy your wages, bank accounts, and property. It also triggers your most powerful right in the entire collection process: a Collection Due Process (CDP) hearing.

How many days do I have to respond to a LT11?

30 days from the date printed on the notice (not the day you opened it). You have exactly 30 days to request a CDP hearing (Form 12153). Filing it STOPS all levy action while your case is heard — miss the window and the IRS can seize without further warning.

What should I do right now?

  1. Calendar the 30-day deadline today — it is the most important deadline in IRS collections.
  2. File Form 12153 to request a CDP hearing if you dispute the debt or need a collection alternative (installment agreement, offer in compromise, hardship).
  3. Gather financial documentation — the hearing is where alternatives get negotiated.

The costly mistake people make with a LT11

Letting the 30 days lapse. The CDP request is a legal off-switch for levies; after the window closes, you're negotiating while your bank account is frozen instead of before.

Do I need professional help with a LT11?

Yes — this is the single notice where professional representation changes outcomes most. CDP hearings are formal proceedings with appeal rights to Tax Court.

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