Letter 1058 and LT 11 | Witherspoon Law Firm
Getting mail from the IRS is never relaxing, but Letter 1058 and LT 11 are in a different category than a “routine” notice. These letters are often a sign that the IRS believes you have an unpaid tax balance and is preparing to take enforced collection action—like levying a bank account or garnishing wages—unless you respond.
If you’ve received Letter 1058 or LT 11, the most important thing to know is this: your response window matters. These notices usually include information about your right to request a Collection Due Process (CDP) hearing, and missing that deadline can limit your options.
Here’s a clear breakdown of what Letter 1058 and LT 11 typically mean, what the IRS may do next, and the smartest next steps.
http://dlvr.it/TRdYBH
http://dlvr.it/TRdYBH
What Are Letter 1058 and LT 11?
Letter 1058 and LT 11 are both versions of an IRS notice commonly referred to as a:
“Final Notice of Intent to Levy and Notice of Your Right to a Hearing.”
In plain language:
The IRS is warning you that it can move forward with a levy (taking money) if you don’t act.
These notices often show up after the IRS has already sent earlier balance-due letters that went unanswered or unresolved.
Why These Notices Are More Serious Than Other IRS Mail
The IRS sends many types of letters. Some are informational. Some are fixable with paperwork.
Letter 1058 and LT 11 are different because they are tied to the IRS’s power to levy—meaning:
Taking funds from your bank account
Garnishing wages
Seizing certain assets
Applying future refunds to your balance
These letters are often the IRS saying:
“We’ve asked. Now we’re preparing to collect.”
Letter 1058 vs. LT 11: What’s the Difference?
Most people won’t notice a huge difference between them. They serve a similar purpose and both are “final levy notices.”
That said, the IRS sometimes uses different letter numbers depending on:
The IRS department handling the account
Whether the notice is computer-generated
Your tax type or account status
The format used for that specific cycle
Bottom line: both are serious and should be treated as urgent.
What Deadline Is Involved With Letter 1058 and LT 11?
These letters usually include a deadline—commonly 30 days from the date on the notice—to request a Collection Due Process (CDP) hearing.
A CDP hearing can be a major opportunity because it may allow you to:
Pause levy action while the hearing is pending (in many cases)
Propose a resolution like an installment agreement or Offer in Compromise (if eligible)
Dispute collection actions or propose alternatives
Raise certain defenses depending on your case facts
If you miss the deadline, you may still have options, but you can lose the stronger protections that come with a timely CDP request.
What Is a Levy, Really?
A levy is not a “threat.” It’s an action.
If the IRS levies your bank account, it can freeze the funds and take them after a holding period. If the IRS levies wages, it can take a portion of your paycheck continuously until the debt is paid or the levy is released.
Common levy targets include:
Bank accounts
Wages
Accounts receivable (for business owners)
Certain retirement or investment distributions (in some cases)
Why Did You Get Letter 1058 or LT 11?
These notices commonly come from situations like:
Unpaid income taxes from prior years
Large balances that weren’t resolved through a payment plan
A defaulted installment agreement
IRS adjustments from audits or underreported income
Payroll tax issues related to a business (sometimes separate notices apply)
Failure to file returns (which can lead to IRS “substitute for return” assessments)
Even if you believe the balance is wrong, this notice still needs action—because the IRS will keep moving unless the right steps are taken.
What You Should Do Immediately After Receiving Letter 1058 or LT 11
Here’s the practical checklist:
1) Don’t Ignore It
This is one of those letters where doing nothing usually makes things worse.
2) Look for the Date and Deadline
Check the notice date and confirm the response deadline. The timing drives your options.
3) Confirm What Tax Year and Type It’s For
Sometimes people assume it’s “all taxes,” but it might be tied to a specific year or type of tax.
4) Avoid Calling the IRS Unprepared
You can accidentally say something that hurts your position or confirm facts without context. It’s better to gather your details first.
5) Get Help Before the Deadline If Possible
Because the CDP request and resolution strategy can make a major difference in whether levy action happens.
Possible Ways to Resolve the Situation
Depending on your financial picture, compliance status, and the balance involved, resolution paths may include:
Installment Agreement (payment plan)
Offer in Compromise (settlement, if you qualify)
Currently Not Collectible Status (temporary pause due to hardship)
Penalty relief (in certain cases)
Appeals / Collection alternatives through CDP
Important note: The IRS typically expects you to be in filing compliance (all required returns filed) to qualify for many of these options.
What If You Already Have a Payment Plan?
If you have a payment plan and still got Letter 1058 or LT 11, it could mean:
The plan defaulted or was terminated
The IRS believes new debt was added
Payments were missed or returned
Filing compliance issues triggered enforcement review
It doesn’t always mean the IRS is “wrong,” but it does mean something is flagged and needs attention.
The Bottom Line
Letter 1058 and LT 11 are final levy notices, and they often come with a time-sensitive chance to request a hearing and protect yourself from enforced collection.
If you received one, the most important steps are to understand the deadline, confirm what the IRS is claiming, and respond with a plan—not panic and not silence.
For more information and guidance on these notices, visit:
http://dlvr.it/TRdYBH
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