IRS notice decoder
IRS LT11 and Letter 1058: the final notice, and the 30 days that decide everything
An LT11, Letter 1058, CP90, or CP297 is the IRS's final notice of intent to levy, and it comes with something no earlier letter had: a legal right to a hearing. You generally have 30 days from the date on the letter to request a Collection Due Process hearing on Form 12153. A timely request generally stops levy action while the hearing is pending and preserves your right to take the dispute to Tax Court. After the 30 days, the IRS can begin seizing wages, bank accounts, and other property.
Also issued as Letter 1058, CP90, or CP297. Different codes, same legal event.
General information, not tax or legal advice. Deadlines and dollar figures below reflect what the IRS publishes and can change; the controlling dates are the ones printed on your own notice. ClearChoiceRadar is not affiliated with the IRS.
Where you are in the collection sequence
- CP14First bill
- CP501Reminder
- CP503Second reminder
- CP504Intent to levy
- LT11 / CP90Final notice, hearing rights you are here
- LevySeizure possible
What this letter is
This is the notice the earlier letters were building toward. The IRS states it intends to seize your property or rights to property, and the list is broad: wages and other income, bank accounts, business assets, personal assets including your car and home, Alaska Permanent Fund dividends, state tax refunds, and Social Security benefits.
The same legal event arrives under different codes depending on which IRS office sends it: LT11 from the automated collection system, Letter 1058 from a revenue officer, CP90 or CP297 in other configurations. The rights and the deadline are the same.
The 30 day window, precisely
The letter activates Collection Due Process rights under the law. What you get depends entirely on when you file Form 12153.
| Filed within 30 days | Filed within 1 year (equivalent hearing) | |
|---|---|---|
| Levy action | Generally prohibited while the hearing is pending | Not automatically paused |
| Tax Court | Right to petition preserved if you disagree with the determination | No Tax Court right |
| Collection clock | The 10 year collection statute is suspended during the process | Keeps running |
Deadlines per the IRS Collection Due Process rules. The request form is Form 12153, Request for a Collection Due Process or Equivalent Hearing.
What to actually do with the 30 days
The hearing is not only for disputing whether you owe the tax. It is the forum where you can propose alternatives to levy: an installment agreement, an Offer in Compromise, Currently Not Collectible status, or lien alternatives. If any of those fit your situation, requesting the hearing on time keeps the IRS from levying while the alternative is considered.
If you do not dispute anything and simply need a resolution, you can also act directly: pay the balance, set up an installment agreement, or submit proof if you already paid. The IRS lists all of these on the notice page, along with authorizing a representative on Form 2848 and help from Low Income Taxpayer Clinics.
What you should not do is let the 30 days lapse by default. The difference between a timely hearing request and a late one is the difference between a paused levy with Tax Court rights and an unpaused levy without them.
The penalty accelerates too
The 1% month kicks in
Separate from the levy power: if tax is not paid within 10 days of a notice of intent to levy, the late payment penalty rate doubles to 1% per month or part of a month. Balances at this stage grow at their fastest rate.
LT11 questions
How long do I have to respond to an LT11?
You generally have 30 days from the date on the letter to request a Collection Due Process hearing using Form 12153. A timely request generally prohibits levy while the hearing is pending, suspends the collection statute, and preserves your right to petition Tax Court.
What happens if I miss the 30 day deadline?
You can still request an equivalent hearing for up to one year from the notice date, but it does not automatically pause levy action and you lose the right to take a disagreement to Tax Court. The IRS may begin levying wages, bank accounts, and other property after the 30 days pass.
Is LT11 the same as Letter 1058 and CP90?
Legally yes. They are the same final notice of intent to levy with hearing rights, issued under different codes by different IRS functions. LT11 typically comes from the automated collection system and Letter 1058 from a revenue officer.
Can the IRS take my Social Security after an LT11?
Social Security benefits are on the IRS's own list of what it can levy at this stage, along with wages, bank accounts, business assets, personal assets, Alaska Permanent Fund dividends, and state tax refunds.
Does requesting a CDP hearing stop a levy?
A timely request, filed within 30 days, generally prohibits levy action in most cases while the hearing is pending. That protection is the main practical reason the deadline matters.
Sources: IRS: Understanding your LT11 notice or Letter 1058, IRS: Collection Due Process FAQs, IRS: Form 12153. The deadline that governs your case is the one printed on your notice.
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