If a letter titled “Final Notice of Intent to Levy and Notice of Your Right to a Hearing” just showed up, your first reaction is probably some mix of dread and confusion. That’s normal. This is one of the more serious notices the IRS sends, but it’s also one of the more actionable ones. It comes with a real deadline and a real set of options, and you still have both.

The IRS calls this notice an LT11 when it’s generated automatically through its Automated Collection System, or a Letter 1058 when it’s issued by an assigned revenue officer working your case directly. Either version carries the same legal weight. It tells you the IRS intends to seize money or property to satisfy a tax debt, and it gives you 30 days to do something about it before that becomes possible.

Nothing about receiving this notice means the outcome is already decided. It means the clock has started, and what you do inside that window matters more than almost any other point in the collection process.

What the notice actually says

Strip away the legal language and an LT11 or Letter 1058 is telling you three things: how much you owe, that the IRS plans to levy to collect it, and that you have a right to ask for a hearing before that happens. A “levy” is the IRS actually taking funds or property, as opposed to a lien, which is just a legal claim on file. This notice is the last stop before a levy is allowed.

The notice typically includes:

● The tax years and amounts the IRS says you owe

● A statement of intent to levy your wages, bank accounts, or other property

● Information about requesting a Collection Due Process hearing, sometimes called a CDP hearing, using Form 12153

● Instructions for paying the balance or contacting the IRS

A Collection Due Process hearing is simply your chance to have an independent office within the IRS, separate from collections, review your case before enforcement starts. It’s also the step that preserves your right to take certain disputes to Tax Court later, which is why it’s worth taking seriously even if you plan to resolve the debt another way.

The 30-day countdown, and why it’s really closer to 45

You have 30 days from the date the notice is given or mailed to either pay the balance or request a hearing. Under IRS procedure, the day the notice is given doesn’t count; day one starts the day after. If you mail Form 12153, it only has to be postmarked by day 30 to count as timely, which means the IRS builds in an additional 15 days internally before it will actually issue a levy, in case your request is still in the mail.

That built-in buffer isn’t an invitation to wait until the last moment. Filing early gives you and whoever is helping you more room to gather documents and think through options, rather than racing a deadline. A few practical points worth knowing:

● The notice must be delivered in person, left at your home or business, or sent by certified or registered mail to your last known address.

● If you’ve moved and the IRS mailed the notice to an old address, that can affect whether the notice was validly given at all.

● You can waive your right to a hearing, but once the 30 days pass without a request, that option is gone for this particular assessment.

What happens if you request a hearing, and what happens if you don’t

Requesting a CDP hearing generally pauses the IRS from levying while your case is with the Independent Office of Appeals. That doesn’t resolve the underlying debt, but it does buy time to work through installment agreements, an offer in compromise, or currently-not-collectible status without the added pressure of an active levy.

If the 30 days pass with no payment, no hearing request, and no other arrangement in place, the IRS is legally free to move forward with levying bank accounts, wages, or other property tied to the balance. It doesn’t happen automatically the moment the deadline lapses, but there’s no more required warning at that point either.

How PFGTAX handles an LT11 or Letter 1058 case

When a client brings us one of these notices, the first thing our enrolled agents do is confirm the date on the letter and count backward from there, because timing determines which options are still open. We check whether the notice was properly mailed to the correct address, whether a CDP hearing has already been used for that same tax period, and whether a Form 12153 needs to go out immediately to preserve rights while we look at the rest of the case.

Once a client signs a Form 2848 giving us power of attorney, we can pull account transcripts directly from the IRS and talk to the assigned revenue officer or ACS unit on the client’s behalf. We’ve seen cases where someone held onto an LT11 for three weeks before calling anyone, understandably overwhelmed, and it left very little runway to file a hearing request properly. We’ve also seen the opposite: clients who called within days of receiving the notice had time to line up a full financial picture and choose the right path deliberately instead of under pressure.

Weighing your options inside the window

An LT11 or Letter 1058 doesn’t force one single response. Depending on the balance and your financial situation, the path forward might be a hearing request, an installment agreement, an offer in compromise, or a request for currently-not-collectible status if you’re facing genuine financial hardship. Each of those has different paperwork and different timing considerations, and the right one depends on specifics we’d need to look at with you directly.

Frequently asked questions

Is an LT11 the same thing as a Letter 1058?

They carry the same legal effect and both start the same 30-day clock, but an LT11 is generated through the IRS’s Automated Collection System while a Letter 1058 is typically issued by a revenue officer assigned to your case. Either one deserves the same response speed, so call PFGTAX as soon as you know which one you have.

How much does it cost to get help with an LT11 or Letter 1058?

Cost depends on how complex your case is, how many tax years are involved, and how much work has already happened on the account, so there isn’t one flat number that fits every situation. Call our office and we’ll walk through your specific notice and give you a clear picture of what help would involve.

What happens if I miss the 30-day deadline?

Once the window closes without a payment, hearing request, or other arrangement, the IRS can move forward with a levy on wages, bank accounts, or other property, though it doesn’t necessarily happen the instant the deadline passes. If you’re already past day 30, reach out right away so we can look at what’s still possible for your situation.

Do I have to pay my full balance to stop a levy?

No, a full payoff isn’t the only way to prevent or stop a levy; installment agreements, an offer in compromise, and currently-not-collectible status can each address a balance without paying it in full up front, depending on your circumstances. Call PFGTAX and we’ll go over which of those actually fits what you owe and what you can afford.

What documents does PFGTAX need if I just received this notice?

In most cases, all we need to start is the notice itself and a signed Form 2848 authorizing us to represent you, and we’ll pull the rest directly from the IRS. Don’t wait to track down old paperwork first; call us and bring whatever you have.

If an LT11 or Letter 1058 is sitting on your counter right now, call PFGTAX before the clock runs further. We’ll tell you exactly where you stand on the calendar and what your realistic options look like from here.

This article is for general information only and isn’t legal, tax, or financial advice. Every situation is different — contact PFGTAX or another qualified professional for guidance specific to your circumstances.