IRS Notice LT11: Final Notice of Intent to Levy (also Letter 1058)
The last stop before wages, bank accounts, and property can be levied. It also opens your right to a Collection Due Process hearing, a powerful tool with a strict clock.
- Respond within
- 30 days
- How urgent
- Emergency. Act this week
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a LT11
We file Form 12153 within the 30-day window. That stops levy action and moves your case to Appeals, where resolutions get negotiated.
Where the LT11 sits in the sequence
Collection letters arrive in order, and each one is firmer than the last.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- CP40Private Collection Assignment
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
Decoded your LT11? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.