What Is an LT11 Notice? IRS Final Levy Warning Decoded
Figures last verified against official IRS sources in July 2026.
Quick Answer
An IRS LT11 notice (or Letter 1058) is the final statutory warning before asset levy. It gives you exactly 30 calendar days from the Notice Date to file IRS Form 12153 and request a Collection Due Process (CDP) hearing — which legally halts all IRS levies on bank accounts, wages, and Social Security while your appeal is reviewed.
LT11 / Letter 1058 Notice Decoder & CDP Appeal Tool
Enter your notice date to calculate your exact 30-day CDP appeal deadline and see your options to halt IRS levy action.
Receiving an LT11 or Letter 1058 in the mail creates intense panic because it threatens immediate levy on bank accounts and Social Security checks. We built this free LT11 decoder to give seniors and caregivers clear, immediate guidance on their 30-day appeal deadline, statutory rights under IRC §6330, and Form 12153 filing steps — with zero account signups, no email required, and no sales pitches.
- Taxpayers who received an LT11 or Letter 1058 and need to verify their exact 30-day CDP appeal deadline.
- Seniors at risk of having 15% of their Social Security benefits levied under the Federal Payment Levy Program.
- Adult children or tax professionals helping a family member request a formal CDP hearing before the IRS Appeals Office.
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How to Respond to an LT11 or Letter 1058 — Step by Step
- Step 1 — Find Your Notice Date. Look at the Notice Date printed at the top of your LT11 or Letter 1058. Add exactly 30 calendar days to establish your CDP filing deadline.
- Step 2 — Download and Complete Form 12153. Download IRS Form 12153 from irs.gov/pub/irs-pdf/f12153.pdf. Enter your tax years, check "CDP Hearing", and state your resolution request (Installment Agreement, Hardship, or Offer in Compromise).
- Step 3 — Mail via Certified Mail Before the Deadline. Send Form 12153 to the exact IRS address printed on your LT11 letter. Use USPS Certified Mail with Return Receipt — the postmark date serves as your legal proof of timely filing.
- Step 4 — Review Low Income Taxpayer Clinic (LITC) Options. If eligible based on income, connect with a free LITC representative to handle your CDP hearing at no cost.
💡 Pro Tip
Low Income Taxpayer Clinics (LITCs) represent qualifying seniors and low-income taxpayers in IRS CDP hearings at no charge! Find your local clinic at IRS LITC Directory.
Real-Life Examples — Halting IRS LT11 / Letter 1058 Levies
Dorothy received an LT11 dated July 1, 2026 showing a $5,800 tax balance. She relies on her $1,800/month Social Security check.
| Parameter | Value |
|---|---|
| LT11 Notice Date | July 1, 2026 |
| 30-Day CDP Appeal Deadline | July 31, 2026 |
| Potential FPLP SS Levy (15%) | -$270.00 / month |
Action Taken: Dorothy protected her full monthly benefit check by invoking her IRC §6330 appeal rights before July 31.
Samuel received Letter 1058 from a field revenue officer for $12,000 in back taxes. He filed Form 12153 and proposed an Installment Agreement.
| Parameter | Value |
|---|---|
| Notice Type | Letter 1058 (Field Revenue Officer) |
| Unpaid Balance | $12,000.00 |
| Resolution Request | $200 / month Direct Debit Installment Agreement |
Action Taken: Samuel filed Form 12153 directly to the revenue officer's address before the 30-day cutoff.
These scenarios reflect official IRS Collection Due Process regulations and Internal Revenue Code §6330.
Common Mistakes and How to Avoid Them
Calling the IRS Phone Number Instead of Filing Form 12153 in Writing
Many taxpayers call the IRS phone number on an LT11 letter to discuss payment plans. While talking to the IRS is helpful, a phone call does NOT trigger statutory CDP rights or legally stop the levy clock. Only a written Form 12153 postmarked within 30 days provides legal levy protection.
The fix is to mail Form 12153 via Certified Mail immediately, then call the IRS to discuss payment options while your appeal is pending. Download Form 12153 at IRS Form 12153 PDF.
Sending Form 12153 to a Generic IRS Address
The IRS uses multiple service centers and regional field offices. Sending Form 12153 to a generic IRS address from a web search can delay processing past your 30-day deadline, forfeiting your CDP rights.
The fix is to mail Form 12153 to the exact return address printed on page 1 of your LT11 or Letter 1058 notice.
Confusing the 30-Day CDP Window with the 1-Year Equivalent Hearing Window
Taxpayers sometimes believe they have a full year to respond to an LT11. While an Equivalent Hearing can be requested within 1 year, an Equivalent Hearing does NOT stop IRS levy action. Only the 30-day CDP hearing legally suspends levies while pending.
The fix is to treat the 30-day CDP deadline as non-negotiable. Review rules at IRS LT11 Official Guide.
Official Government Sources Used in This Tool
| Source Name | What We Used It For | Direct Link |
|---|---|---|
| IRS LT11 / Letter 1058 Official Understanding Guide | 30-day CDP deadline, IRC §6330 taxpayer rights, and levy authority triggers | irs.gov LT11 Notice Guide |
| IRS Form 12153 — CDP Hearing Request | Formal procedure for requesting a Collection Due Process hearing to halt IRS levy enforcement | IRS Form 12153 Information |
| IRS Federal Payment Levy Program (FPLP) | 15% Social Security benefit levy cap rules under the FPLP program | IRS FPLP Official Page |
| IRS Low Income Taxpayer Clinics (LITC) Directory | Free legal representation directory for qualifying seniors in CDP hearings | IRS LITC Directory |
Seniors Audit is an independent educational platform. We are not affiliated with, endorsed by, or connected to the Internal Revenue Service or any government agency. All calculations use official IRS rules and published rates. We do not receive payment for referrals, leads, or any action taken by visitors to this site.
Frequently Asked Questions
What is an LT11 notice from the IRS?
An LT11 notice (also called Letter 1058) is the IRS's "Final Notice of Intent to Levy and Notice of Your Right to a Hearing." It is the last required notice before the IRS can legally seize your wages, bank accounts, Social Security benefits, or other assets. It also triggers your 30-day right to request a Collection Due Process (CDP) hearing.
What is Letter 1058 from the IRS and is it the same as an LT11?
Yes — Letter 1058 IRS and LT11 are two versions of the same final levy notice. LT11 is typically sent to taxpayers at the service center level; Letter 1058 is sent by IRS revenue officers in the field. Both carry identical legal weight and both trigger the 30-day CDP appeal window.
How long do I have to respond to an LT11 / Letter 1058?
You have exactly 30 calendar days from the Notice Date on your LT11 or Letter 1058 to file IRS Form 12153 and request a Collection Due Process (CDP) hearing. Filing within this window legally suspends all IRS levy enforcement while your case is reviewed by the IRS Office of Appeals.
What is a Collection Due Process (CDP) hearing and will it stop a levy?
A Collection Due Process (CDP) hearing is a formal appeal before the IRS Office of Appeals. When you timely file Form 12153 within the 30-day window, the IRS is legally required to pause all levy enforcement until Appeals issues a determination. At the hearing, you can dispute the tax amount, propose an installment plan, offer in compromise, or argue financial hardship.
What happens if I miss the 30-day CDP deadline on my LT11 notice?
If you miss the 30-day deadline, you lose your right to a CDP hearing that stops levy action. You may still request an Equivalent Hearing (also using Form 12153) within one year of the LT11 date, but an Equivalent Hearing does NOT suspend levy enforcement. The IRS can proceed with levies while your Equivalent Hearing is pending.
Can the IRS levy my Social Security after sending an LT11?
Yes. After issuing an LT11 / Letter 1058 without a timely CDP response, the IRS can levy up to 15% of your monthly Social Security retirement or disability benefit under the Federal Payment Levy Program (FPLP). This is continuous — 15% is withheld every month until the debt is paid or resolved.
What is IRS Form 12153 and how do I file it for an LT11?
IRS Form 12153 is the "Request for a Collection Due Process or Equivalent Hearing." To file it for an LT11: download the form at irs.gov/forms, complete it with your name, SSN, the tax years shown on the LT11, and your reason for requesting a hearing. Mail it via USPS Certified Mail with Return Receipt to the IRS address printed on your LT11 before the 30-day deadline.
Other Free Tax Tools You May Find Useful
For complete guidance on federal tax notices, visit our IRS Notice education hub — and explore our in-depth guides on handling CP90 Social Security levy letters, responding to CP504 intent to levy notices, or managing withholding with our retirement tax withholding calculator.
About This Educational Estimate: This tool is for educational purposes only. Seniors Audit uses the official formulas published by Internal Revenue Service (IRS), but results are estimates based on the information you entered. Rules, rates, and eligibility thresholds change annually and vary by individual circumstance.
Always verify your specific result directly with Internal Revenue Service (IRS) at 1-800-829-1040 or at www.irs.gov/individuals/understanding-your-lt11-notice before making enrollment, coverage, or financial decisions.
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Seniors Audit is independent and not affiliated with any government agency or insurance company. We are not affiliated with, endorsed by, or connected to any government agency, insurance company, or financial services firm. All calculations use the official formulas and current figures published by the agencies listed above. We do not receive payment for referrals, leads, or any action taken by visitors to this site. Last reviewed: July 2026.