IRS LT11: Intent to Levy and Your Right to A Hearing

LT11, or Letter 1058, says overdue taxes remain unpaid and the IRS intends to levy property or rights to property. It also explains hearing rights.

Contact the IRS immediately. Follow the hearing-request date and directions on your actual notice or letter.

Do This, in Order

1. Review the overdue balance and proposed levy action.
2. If you already paid or a payment is missing, send proof to the address on the notice.
3. If you cannot pay, contact the IRS about available arrangements.
4. Review the Collection Due Process hearing instructions and Form 12153 before the notice deadline.

Straight Answers

Does LT11 Mean A Levy Has Already Happened?

It communicates intent to levy. Confirm the actual collection status; the letter alone does not prove assets were seized.

Can I Appeal the Proposed Action?

You may request a Collection Due Process hearing. Follow the instructions and date on your own letter.

Must Another Notice Come Before I Need to Act?

Do not wait on that assumption. Follow this letter’s instructions immediately rather than a generic collection sequence.

Where This Sits in the Machine

Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. Understanding the stage matters more than the single letter — read IRS Collections: The Enforcement Arm for the map, and the letter-by-letter anatomy in the firm's notice decoder for LT11.

What Representation Changes

An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.

Read The IRS Guidance For LT11 · Source checked October 11, 2026.