2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.

LT11Critical - Act Immediately

IRS Letter LT11: Final Notice Before Levy - Last Chance to Act

IRS Letter LT11 is a final notice before the IRS levies your assets. Learn your Collection Due Process rights and how to stop the levy before it's too late.

Last updated: January 15, 2026

Immediate Action Required

Response deadline: 30 days for CDP hearing

What This Notice Means

Letter LT11 (also called Letter 1058) is functionally identical to Notice CP90 - it's a final notice of intent to levy with Collection Due Process hearing rights. The IRS uses different letter numbers for different processing centers, but the legal effect is the same.

Immediate Steps to Take

  1. 1This is your FINAL opportunity for a CDP hearing
  2. 2File Form 12153 within 30 days of the letter date
  3. 3The 30-day deadline is strict - don't miss it
  4. 4Consider tax professional assistance given the stakes

LT11 vs. CP90: What's the Difference?

There's effectively no difference in your rights or the urgency level:

  • Same legal authority - Both are "final notices" under IRC § 6331
  • Same CDP rights - 30 days to request a hearing
  • Same consequences - Levy action can begin after 30 days

The IRS uses LT11/Letter 1058 from certain processing centers and CP90 from others. Your response should be the same regardless of which you received.

What You Must Do

The clock is ticking:

  1. File Form 12153 - Request for a Collection Due Process Hearing
  2. Within 30 days - Count from the date on the letter, not when you received it
  3. Specify your issues - What do you want to discuss? (Payment plan, hardship, OIC, etc.)
  4. Mail certified - Keep proof of timely submission

Filing the CDP request stops collection activity while your hearing is pending. This is crucial protection.

Frequently Asked Questions

I received LT11 but never got CP504. Is this valid?

The IRS must send certain notices before levy, but CP504 specifically isn't always required. If you received earlier balance due notices (CP14, CP501, CP503), the LT11 may be valid. You can challenge proper notice procedures in your CDP hearing.

What if I already had a CDP hearing for an earlier notice?

You generally only get one CDP hearing per tax period per type of collection action. If this LT11 covers a different tax year or it's been more than a year, you may have new rights. Check the letter details carefully.

Need Help With Your LT11 Notice?

Licensed tax professionals can analyze your notice, explain your options, and handle the IRS response for you. Many offer free consultations.

Get Professional Help

Authority Citations

This content is based on the following official IRS sources. All links open in a new tab.

Information current as of 2026. Tax laws change frequently. Verify with official IRS sources before taking action.