LT11

An LT11 (also issued as Letter 1058) is the IRS's final notice before levy: it states the intent to seize property or rights to property for overdue taxes. Like the CP90, its defining feature is the right it carries — a Collection Due Process hearing that can pause everything while you're heard.

“We haven't received payment and we intend to levy — wages, bank accounts, and other property are all within reach after this letter. You can appeal the proposed levy through a Collection Due Process hearing, pay, or set up an arrangement. Serious debt can also affect your passport.”

This letter type carries the Collection Due Process window — the instructions and deadline are printed on it. Requesting the hearing in time generally holds off the levy while the case is reviewed; letting the window lapse gives that leverage away.

• The complete letter, including the appeal instructions
• Earlier notices in the chain, if kept
• Proof of any payments the IRS may not have credited
• A list of income sources and accounts, so exposure can be assessed quickly

• Filing the Collection Due Process request (Form 12153) correctly inside the window
• Negotiating the alternative — installment agreement, offer in compromise, or hardship status — from the protected position the hearing creates
• Confirming the balance and the IRS's payment records before conceding anything
• Dealing with the IRS directly so nothing is said or missed under pressure