An LT11 (or Letter 1058) is the IRS’s Final Notice of Intent to Levy — you have 30 days to request a Collection Due Process hearing before the IRS can seize wages, bank accounts, and other assets. This is the single most important deadline in IRS collections, because a timely CDP request under IRC § 6330 stops levy action while your case is heard.
By Sam Brotman, JD, LLM, MBA · Last updated August 2026
Your deadline
30 days from the date on the notice to file Form 12153, Request for a Collection Due Process Hearing. File on time and levies stop while the hearing is pending, and you preserve the right to take the IRS’s decision to Tax Court. File late (within one year) and you get an equivalent hearing — but without the levy protection or the Tax Court right. The difference between day 30 and day 31 is the difference between negotiating with leverage and negotiating without it.
What happens if you ignore it
After 30 days the IRS can levy: wages garnished through your employer, bank accounts frozen and swept, accounts receivable intercepted if you run a business. Levies are mechanical and they do not care about timing — payroll week, escrow closings, none of it.
Your options
File the CDP request — almost always, file the CDP request. The hearing is where installment agreements, Offers in Compromise, currently-not-collectible status, and challenges to the underlying liability get negotiated with the Office of Appeals rather than a collection officer. Collection alternatives proposed in a CDP hearing must be considered; that is the point of the statute.
What we do
We file Form 12153 immediately — preserving every issue — then build the resolution case for the hearing: financials, the Reasonable Collection Potential analysis, and the specific alternative that fits your numbers. If a levy has already landed, we work releases in parallel; economic hardship and procedural defects both support release under § 6343.
Holding this notice now? Book a free 15-minute call or call (619) 378-3138. We will tell you exactly where you are in the collection process and what your options are before you spend anything. Our IRS collections attorney team handles these matters statewide.