Two envelopes can carry the exact same warning from the IRS, and most taxpayers never realize it. One says CP90 across the top. The other says LT11, or sometimes Letter 1058. Both mean the same thing: the IRS intends to levy wages, bank accounts, or other property, and this is the last notice sent before that happens. Understanding which one arrived, and why the IRS uses different labels for what is functionally the same warning, does not change the deadline attached to it. That deadline is 30 days.

PFGTAX sees both versions of this notice regularly, often from clients who assumed CP90 was somehow less serious than LT11 because it looked less official, or the reverse. Neither assumption holds up. Both notices trigger the same rights and the same clock.

What CP90 and LT11 actually say

Strip away the notice number, and the document underneath is titled the same way in both cases: Final Notice of Intent to Levy and Notice of Your Right to a Hearing. The notice lists the amount owed, broken into the original tax, penalties, and accrued interest. It states a date by which the IRS may begin seizing property if nothing is done. And it explains the right to request a Collection Due Process hearing, using Form 12153, before that date arrives.

The notice also lists what the IRS can reach once the levy period begins: wages, bank account balances, state tax refunds, and in some cases federal payments such as Social Security benefits. Real property like a home is technically on the list too, but for most balances it sits far down the IRS’s list of practical options. A bank account or a paycheck is faster and simpler for the IRS to collect from than a house.

Why the IRS sends this warning under two different names

CP90 is a computer-generated notice produced by the IRS’s automated notice system, most often sent to individual taxpayers whose accounts have not been assigned to a specific IRS employee. Businesses that reach the same point in the collection process typically receive CP297, which carries identical legal weight for a business account.

LT11 and Letter 1058 refer to the same underlying document, just labeled two different ways depending on which part of the IRS is handling the account. LT11 is the notice number used when the Automated Collection System, a phone-based unit rather than an assigned individual, sends the letter. Letter 1058 is the label used when a revenue officer, an IRS employee assigned directly to a case, issues the same notice as part of an active field collection file.

None of this changes what the notice does. A CP90 does not buy more time than an LT11, and a Letter 1058 is not a harsher notice than a CP90. The label mainly tells you something useful for a different reason: who is actually working the account. A Letter 1058 usually means a specific revenue officer has been assigned and is reachable by name and direct line. A CP90 or LT11 usually means the account is sitting in an automated queue, reachable through the general collections line rather than a specific person.

How the account got here

The IRS rarely sends a final notice as a first contact. The standard sequence runs through several earlier notices first: CP14 (the initial balance due), CP501, CP503, and CP504, each one a step further along in urgency. CP504 in particular already carries language about the IRS’s intent to levy certain assets, most commonly a state tax refund. CP90, LT11, and Letter 1058 all follow that sequence as the final step before actual levy action begins.

If a taxpayer never saw any of those earlier notices, an outdated address is the most common reason. The IRS is not required to prove a notice was received, only that it was mailed to the last address on file. A taxpayer who moved without updating that address can end up staring at a final notice with no memory of anything that came before it. Updating an address with the IRS is done through Form 8822 for individuals, Form 8822-B for businesses, or simply by filing a return with the current address on it.

State tax agencies run a similar sequence of their own, though the notice numbers and timelines differ by state. A taxpayer dealing with both an IRS final notice and a state balance due at the same time should not assume the state will wait quietly while the federal case gets resolved. Each agency moves on its own schedule, and a levy from one does not pause collection from the other.

What the 30-day deadline actually controls

Federal law requires the IRS to wait at least 30 days from the date on a CP90 or LT11 before beginning levy action, not 30 days from when the letter was opened. That distinction matters because mail delays and forwarding issues can eat into the response window without the taxpayer realizing it.

Filing Form 12153 to request a Collection Due Process hearing before the deadline generally pauses the levy while the hearing and any resulting appeal are pending. Missing that deadline does not mean the case is over, but it does mean the taxpayer loses the right to later challenge the IRS’s Appeals decision in United States Tax Court, and the IRS becomes free to move directly to collection.

A taxpayer who believes an earlier notice was never properly sent, and has no record of previous IRS correspondence, can request help from the Taxpayer Advocate Service by filing Form 911. The Taxpayer Advocate Service is an independent office within the IRS built to intervene when the normal process has broken down for a specific taxpayer, and it can sometimes get a levy delayed while a case is reviewed.

Options before the deadline passes

A taxpayer who receives a CP90 or LT11 has more room to act than the tone of the letter suggests, provided the response happens inside the 30-day window rather than after it.

Paying the balance in full stops the process outright, though for most people receiving this notice, that is not realistic on short notice. A more common path is an installment agreement. For balances under $50,000, the IRS’s Online Payment Agreement tool allows a taxpayer to set up a monthly payment plan directly, without waiting on a phone queue. Above that threshold, setting up a plan usually requires submitting financial information on Form 433-A or Form 433-F so the IRS can calculate what is actually affordable each month.

Penalties can sometimes be reduced separately from the underlying tax debt. A first-time penalty abatement is available to taxpayers with a clean compliance history for the prior three years, and a reasonable-cause abatement can apply when illness, a death in the family, a natural disaster, or another documented hardship interfered with timely payment. Both routes run through Form 843. Since the failure-to-pay penalty accrues at half a percent of the unpaid balance per month, up to a cap of 25 percent of the total, an abatement that succeeds can meaningfully shrink what is owed even without touching the original tax.

Anyone unsure which of these paths fits their situation, or who wants someone else handling the calls and paperwork while the clock is running, can reach PFGTAX at 888.572.2179. A revenue officer’s Letter 1058 in particular is often easier to resolve with representation in place from the start, since it means a specific IRS employee is already actively working the file.

What happens if the deadline passes with no response

Once the 30 days run out without a hearing request, a payment arrangement, or another resolution in place, the IRS is legally free to begin levy action. In practice this usually starts with whichever asset is easiest to reach: a bank account, a paycheck, or in some cases a state tax refund or federal payment. A wage levy in particular can continue taking a large share of every paycheck until the debt is resolved, released, or the collection statute expires.

A levy that has already started is not necessarily permanent. Setting up an installment agreement, proving financial hardship, or correcting an IRS error can lead to a levy release, but that process moves faster before the levy begins than after. Interest and the failure-to-pay penalty also continue accruing on the unpaid balance the entire time a levy is active, so a case that sits unresolved tends to grow rather than stay flat. Acting inside the 30-day window on a CP90 or LT11 is almost always simpler than trying to unwind an active levy afterward.

For taxpayers whose income includes federal payments, a separate program called the Federal Payment Levy Program can continue collecting a portion of certain benefits, including Social Security, on an ongoing basis once a levy is in place, rather than as a single one-time seizure. That is one more reason the 30-day window on a CP90 or LT11 is worth using rather than letting it pass by default.

Frequently asked questions

Does CP90 mean my case is worse than someone who got an LT11?

No. Both notices carry the identical legal effect: a final warning and a 30-day window before the IRS can levy. The difference reflects which IRS system generated the letter, not how serious the underlying debt is. If either notice arrived, the deadline and the options for responding are the same, and calling PFGTAX at 888.572.2179 is the fastest way to find out where a specific case actually stands.

What if I never received the earlier notices, like CP501 or CP504?

An outdated address with the IRS is the most common explanation. The IRS only has to show a notice was mailed to the last known address, not that it was received. Filing Form 8822 to update an address going forward is a good first step, and Form 911 can request Taxpayer Advocate Service help if missed notices caused a genuine hardship. PFGTAX can help pull the account transcript to confirm exactly what was sent and when.

Can I still set up a payment plan after getting a CP90 or LT11?

Yes, in most cases. Receiving a final notice does not disqualify a taxpayer from an installment agreement. Balances under $50,000 generally qualify for the IRS’s Online Payment Agreement tool, while larger balances usually require financial disclosure on Form 433-A or Form 433-F. Speaking with PFGTAX before applying can help avoid a proposal the IRS is likely to reject.

What documents should I have ready before calling about this notice?

The notice itself, since it lists a case reference number the IRS will ask for immediately, along with recent pay stubs, a rough monthly budget, and any prior IRS correspondence, even notices that were never opened. Having the last two years of filed returns on hand also speeds things up considerably. A call to PFGTAX at 888.572.2179 can walk through exactly what applies to a specific situation.

Is Letter 1058 different from LT11 in terms of what I should do

The document is the same either way, but Letter 1058 usually signals that a revenue officer has been assigned directly to the account rather than the case sitting in an automated queue. That generally means faster, more direct communication is possible, and often more urgency, since a specific employee is actively monitoring the case rather than a general system. Either version calls for the same response: act before the 30 days run out, and get professional help involved early if the situation is at all complicated.

A CP90 or LT11 sitting unopened on the counter does not stop the clock attached to it. Call PFGTAX today at 888.572.2179 to talk through the notice, the deadline, and the options that are actually available before the 30 days run out.

This article is for general information only. It isn’t legal, accounting, or tax advice, and reading it doesn’t create a client relationship with PFGTAX. Every tax situation is different. Talk with a licensed tax professional about your specific circumstances before acting on anything here.