IRS notice guide · Individuals and businesses
LT11 or Letter 1058: Final notice of intent to levy
The IRS's final notice before it can levy wages, bank accounts and other property. 30 days to request a hearing.
Urgent: act now
What it means
This is the final notice before the IRS can levy your wages, bank accounts, Social Security and other property. It also gives you the right to a Collection Due Process hearing with the IRS Independent Office of Appeals.
A timely hearing request generally pauses the levy while Appeals reviews your case, and lets you propose a payment plan or another solution.
How long you have. 30 days from the date of the letter to request a Collection Due Process hearing on Form 12153. After that, an equivalent hearing can still be requested within one year, with fewer rights.
What to do now
- Call us today. The 30 days count from the date on the letter, not the day you opened it.
- Request a Collection Due Process hearing on Form 12153 if you need time or disagree.
- Gather what the IRS will ask for: income, expenses and bank statements for a payment plan or other collection alternative.
Common mistakes
- Missing the 30-day window and losing the right to take the case to Tax Court.
- Calling the IRS without the financial information they will ask for.
Questions
Can I still get a payment plan?
Yes. Payment plans are available at this stage, and a plan in place generally stops new levies.
Can Coastal Tax handle this notice for me?
Yes. Paige Fernald is an Enrolled Agent, so with your signed Form 2848 she can speak to the IRS for you, pull your transcripts and answer the notice.
Checked against the agency's own guidance on October 27, 2026: www.irs.gov. This page is general information. Your notice's own dates and instructions come first.