IRS LT11 or Letter 1058: Final Notice Before Levy

LT11 and Letter 1058 are final levy notices that direct the taxpayer to Collection Due Process procedures. They typically arrive after a balance has remained unresolved through earlier collection contacts.

The notice concerns enforced collection, not just whether the original return was correct. The case may involve a payment plan, hardship status, an offer in compromise, a challenge to collection procedure, or, in limited circumstances, the underlying liability.

A timely CDP request can provide an Appeals hearing and Tax Court review of the Appeals determination. A late request may lead to a different, more limited process. Use the notice date and instructions, not a generic web deadline.

Read the current IRS explanation for this notice at IRS.gov. The instructions and address printed on your own letter control.

1. 1Confirm that the letter is LT11 or 1058 and record the CDP request deadline.
2. 2Identify every tax period and balance covered by the proposed levy.
3. 3Check filing compliance, because collection alternatives commonly require current returns.
4. 4Prepare Form 12153 and the issues or collection alternatives you want Appeals to consider.
5. 5Send the request exactly as instructed and preserve delivery evidence.

The right collection alternative depends on filing compliance, disposable income, equity in assets, the collection period, and the reason the balance remains unpaid. A payment plan may fit one case; hardship status or an offer analysis may fit another.

If the amount is wrong or payments were misapplied, raise the account issue with evidence. If the balance is correct, use the hearing to present a collection alternative that can actually be maintained.

• Complete LT11 or Letter 1058 and envelopes
• Account transcripts for every listed tax period
• Filed returns and proof of current filing compliance
• Recent pay statements, bank statements, and business financials
• Asset, debt, housing, insurance, and necessary-expense records
• Prior installment agreements, offers, appeals, and levy correspondence

LT11/1058 is one of the clearest points where representation can protect value: the deadline is consequential, the account often spans years, and the resolution requires both procedure and financial analysis.

• The CDP deadline is within the next several weeks.
• Wages, bank accounts, Social Security, or business assets are exposed to collection.
• Several years or entities are involved.
• You dispute a payment, assessment, or prior agreement.
• You need a representative to handle Appeals and collection negotiations.

Taxstra can review the notice, reconcile it to the return and IRS records, and handle authorized IRS contact through our notice defense service. If the letter is part of a larger unpaid-tax problem, see our tax relief service.