LT11 and Letter 1058 are final notices of intent to levy your client’s property or rights to property. The notice identifies unpaid tax periods, the proposed balance, and—most critically—a printed hearing deadline that typically expires thirty days after the notice date. If your client calls after receiving one of these letters, your first task is to confirm what the notice covers, whether the balance is accurate, and which response route matches the client's situation before that deadline passes.
What LT11 and Letter 1058 actually say
Both notice versions serve the same purpose: the IRS intends to levy and is offering a Collection Due Process hearing. Read the notice carefully. It lists the tax year or years in question, the outstanding balance for each period, the notice date, and the deadline to request a CDP hearing. That deadline is printed on the notice itself and generally runs thirty days from the date shown at the top; follow the actual deadline rather than counting from the postmark or the day your client opened the envelope.
The notice is not proof that property has already been seized. It is a required warning before the IRS may proceed with levy action. According to the IRS Understanding Your LT11 Notice or Letter 1058 page, the notice concerns unpaid tax and intent to levy property or rights to property. The thirty-day window is your client's opportunity to request a hearing, propose a payment arrangement, or dispute the balance before enforcement.
Check the covered tax periods against your records. If the client has already paid or believes a payment credit is missing, the IRS page instructs them to send payment proof to the address at the top of the notice. A separate amendment does not itself prove payment or resolve the levy notice. A balance mismatch does not pause the hearing deadline, so if your client also wants to preserve hearing rights while disputing the amount, file the CDP request within the deadline and send payment proof separately.
Three response paths based on client circumstances
| Client circumstance | Primary action | Hearing request? | Supporting documentation |
|---|---|---|---|
| Balance already paid or credit missing | Mail proof to notice address | Optional—preserves rights if proof is rejected | Canceled check, payment confirmation, transcript showing credit |
| Unable to pay in full but willing to resolve | Contact IRS using notice phone number; consider payment options | Yes, if client wants hearing protections or contests proposed levy | Financial statements if proposing installment agreement or hardship |
| Disputing tax or assessment | Preserve the printed hearing deadline and obtain advice on which issues may be raised | Follow the Form 12153 guide and actual notice | Assessment evidence, prior opportunities to dispute, and assessment-period review |
Match the response to the client's goal. If the client pays in full, confirm that the payment is correctly applied and whether any notice issue remains; do not assume the payment posts immediately or that all hearing questions are resolved. If the client needs time to pay, a timely CDP request generally restricts levy action for the covered periods while the hearing is pending, subject to statutory exceptions. Consult the dedicated hearing guide for the applicable protections and limits. A late equivalent hearing request does not carry those same protections, so the deadline matters; see the IRS collection appeal guidance and current Form 12153. If the client cannot be reached within the deadline, document your attempts and do not file a hearing request without explicit client authorization.
Triage checklist before the deadline
Use this checklist to organize your review and avoid missing the window:
- [ ] Confirm the exact hearing deadline printed on the notice
- [ ] List each tax year and balance shown on the notice
- [ ] Pull the most recent account transcript for each covered period
- [ ] Compare the notice balance to transcript TC 150 assessment and subsequent credits
- [ ] Interpret each transaction by its actual definition and context; TC971 is not proof of a payment
- [ ] Check whether the client already submitted a CDP or equivalent hearing request for the same tax and period
- [ ] Check the applicable Form 2848 and hearing instructions for representation; a missing CAF number is a separate records problem and does not extend the hearing deadline
- [ ] Determine whether the client disputes the assessment itself, disputes the balance after credits, or simply cannot pay; these are different arguments and may require different evidence
- [ ] Prepare financial documentation if proposing a payment plan or currently not collectible status during the hearing
A phone call to the IRS or a payment inquiry does not extend the hearing deadline. If the client wants hearing protections, file Form 12153 by the deadline shown on the notice.
Common confusion and what to do instead
Does LT11 mean the IRS already took my client's bank account?
No. LT11 and Letter 1058 are notices of intent to levy. The IRS must issue this notice and wait for the hearing period to expire before seizing property, except in narrow statutory exceptions. If your client's bank account or wages have already been levied, review the IRS levy release options rather than treating this as a pre-levy notice.
Can my client ignore the deadline and request a hearing later?
A late request is called an equivalent hearing. It does not prevent levy action while pending and does not offer the same judicial review rights. If the client misses the deadline, an equivalent hearing may be available under its separate time and eligibility rules, but the IRS is not required to pause enforcement. Submit the CDP request within the printed deadline to preserve those protections.
What if the notice balance includes periods already under audit or appeal?
Compare the actual periods, assessments, prior notices and hearing history; do not infer a new hearing entitlement from a transcript date alone. Assessment limitations and the collection statute are separate clocks. Obtain advice on which issues can be raised under the applicable hearing rules. If an authorization entry is also confusing, Code 960 explains the indicator’s limits; it does not establish the taxpayer’s hearing rights.
For tax firms
A tax firm can review whether current authorization records, transcript retrieval workflows, and deadline-tracking systems support reliable triage when clients forward levy notices after business hours or during representation transitions.
Discuss your firm’s authorization, transcript and CRM workflow in a 26T1 demo.