IRS LT11: Intent to Levy and Your Right to A Hearing
Notice Instructions: Contact the IRS immediately. Follow the hearing-request date and directions on your actual notice or letter.
A serious letter calls for an organized response. Start with the notice, the balance and the rights it explains.
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.
Read The IRS Guidance For LT11 · Source checked October 11, 2026.
What to Check Next
- Step 1: Review the overdue balance and proposed levy action.
- Step 2: If you already paid or a payment is missing, send proof to the address on the notice.
- Step 3: If you cannot pay, contact the IRS about available arrangements.
- Step 4: Review the Collection Due Process hearing instructions and Form 12153 before the notice deadline.
Common Questions About LT11
- 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.
Understand the Notice.
See the Bigger Picture.
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