IRS LT11, CP90, or Letter 1058: Final Notice of Intent to Levy

The short version. This is the last warning. After this notice and 30 days, the IRS can levy your wages, your bank account, and other property. But the same notice gives you the right to request a Collection Due Process hearing, which pauses the levy and lets an independent Appeals officer hear your case. The 30 day deadline to request it is the most important thing on the page.

The serious part, and the opportunity

This notice is more dangerous than a CP504, but it also hands you the strongest tool you have in the collection process. Both are true.

After this notice and 30 days, the IRS can

Levy your wages.
Levy your bank accounts.
Seize other property or rights to property.
Continue adding penalties and interest.

But within 30 days you can

Request a Collection Due Process hearing on Form 12153.
Pause levy action while the hearing is pending.
Have an independent Appeals officer review your case.
Preserve your right to take the dispute to Tax Court.

Why the 30 days matters so much

The right to a Collection Due Process hearing is time limited. If you request it within 30 days of the notice, collection generally stops while Appeals reviews your case, and you keep the option to go to Tax Court. Miss the 30 days and you may only get a lesser review with fewer rights. This is the one deadline on this page you do not want to let pass.

What you can do about it

The first move is almost always to protect your hearing right. After that, the same collection alternatives apply. Each is something you request and the IRS reviews. None is guaranteed.

Request a Collection Due Process hearing in timeFile Form 12153 within 30 days. This pauses levy action and protects your appeal rights. Do this first if the deadline is close.
Set up an Installment AgreementA payment plan can resolve the balance and stop the levy threat.
Ask for Currently Not Collectible statusIf you cannot pay anything now without hardship.
Apply for an Offer in CompromiseSettle for less than the full balance when paying in full is not realistic.

The clock is running. Do not face this one alone.

A final notice means the levy is close and the hearing deadline is short. Send your case in for a free review and we will tell you what to file, by when, and whether this is something to hand to a professional.

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Related IRS notices

Not your notice? Look yours up on the home page.

The legal basis

What this is grounded in

Final notice of intent to levy: Internal Revenue Code section 6331(d).
Right to a Collection Due Process hearing: Internal Revenue Code section 6330.
Levy process, required notices, and CDP timing: IRM 5.11.1 and IRM 5.19.4.
Request the hearing on Form 12153. Appeal rights are explained in IRS Publication 1660.
Official IRS explanation of this notice: Understanding your LT11 notice.

These are the controlling Internal Revenue Code sections and Internal Revenue Manual parts. Links go to the live IRS.gov pages so you can confirm every point yourself.

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A final notice is time sensitive. Send the short version of what is happening and we will tell you what to file, by when, and whether to handle it yourself or hand it to a professional.

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Got a Final Notice of Intent to Levy? Here Is What It Means.