LT11: Final Notice Before Levy (Letter Format)
Same urgency as CP90 — the IRS is about to seize wages or bank accounts. You have 30 days.
Deadline
30 days to request CDP hearing — CRITICAL
Do I owe money?
Yes
What does LT11 mean?
LT11 (also called Letter 1058) is functionally identical to CP90 — it is the IRS's final notice of intent to levy, including your Collection Due Process rights. Some IRS campuses use LT11 while others use CP90; they carry the same legal weight. The 30-day CDP hearing window applies. Treat this exactly as you would a CP90.
What should you do next?
- 1File Form 12153 within 30 days to request a CDP hearing and stop the levy
- 2Call IRS Collections at 1-800-829-1040 immediately to discuss your options
- 3Consult a tax professional if the balance exceeds $10,000 — the resolution options become more complex
- 4Do not ignore LT11 — the levy will execute without further notice after 30 days
Frequently asked questions
Is LT11 the same as CP90?
Yes, functionally. LT11 (Letter 1058) and CP90 are both IRS final levy notices with 30-day CDP rights. Different IRS service centers use different notice formats, but both carry identical legal authority.
Can I still negotiate after receiving LT11?
Yes — filing Form 12153 within 30 days freezes the levy and opens negotiation. You can propose an installment agreement, Offer in Compromise, or hardship status. Many LT11 cases are resolved without the levy ever executing.
Not sure what your notice means?
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Explain my noticeLast updated: 2026-05-18