Your Rights. Our Standard.Independent Tax Education
Let’s Talk
Home/Notice Action Center/LT11 / Letter 1058
IRS · Collection

LT11 / Letter 1058Intent to Levy and Right to a Hearing

The IRS intends to collect by levy and provides hearing rights.

Reviewed October 10, 2026 • Free Action Plan
Go to Your Next Steps
Know Your Response WindowCDP Request: Generally by the 30th Day After the Notice Date

Publication 1660 says a levy CDP request must be postmarked on or before the 30th day after the levy notice date. Use the notice’s stated deadline and submission instructions, not the date you opened the envelope. An equivalent hearing may be available within one year of the CDP levy notice date, but has different protections and generally no court review of the decision.

Verify with the Agency
Make an Informed Choice

What You Can Handle.
When to Bring in Help.

DIY May Be Appropriate If…

  • You can read and follow Form 12153 and the notice instructions.
  • You understand that the collection dispute and the underlying tax dispute may have different limits.
  • You can document and submit the request on time.

Get Professional Help If…

  • The hearing deadline is near, passed, or unclear.
  • A bank or wage levy is active.
  • You have a prior deficiency notice, earlier appeal, bankruptcy, or spousal-liability issue.
  • Your basic living expenses are threatened.

You can contact the agency yourself. These conditions help you judge complexity; they do not determine eligibility or guarantee a result.

Put the Information to Work

Your Step-by-Step Plan

Choose the situation that matches your records. The steps help you prepare and respond; the agency decides your case.

0 of 5 steps checked

  1. Calendar the Hearing Deadline Now

    Identify the notice date, last response date, tax types, and periods. Keep the envelope. If the deadline is uncertain, use the notice office or an experienced representative to clarify it immediately.

    IRS: Understanding Your LT11 Notice or Letter 1058IRS: Publication 1660, Collection Appeal Rights

  2. State Why You Seek Review

    Separate a payment already made, a collection alternative, hardship, and disagreement with the tax. Explain the facts. The ability to dispute the underlying liability at CDP is limited, including by prior opportunities to challenge it.

    IRS: Form 12153 and Instructions

  3. Complete the Written Request

    Use Form 12153 or a qualifying written request. Include the notice, relevant periods, reason for hearing, proposed alternative if any, and required signatures. Send it to the correspondence address on the CDP notice, not a payment address. Confirm any fax route with the notice office.

    IRS: Form 12153 and Instructions

  4. Prepare Financial and Filing Information

    For a collection alternative, organize missing-return status, income, necessary expenses, assets, and debts. Form 12153 discusses Forms 433-A and 433-B and exceptions. Its instructions say financial statements need not accompany the initial request, so do not miss the hearing deadline while gathering them.

    IRS: Form 12153 and Instructions

  5. Preserve Proof and Respond to Appeals

    Save the signed request and dated submission proof. Continue opening IRS mail and respond to Appeals. A timely CDP request generally restricts levy activity, subject to exceptions, and can extend the collection period. Do not assume every levy will automatically be released.

    IRS: Publication 1660, Collection Appeal Rights

Checkmarks are for your use on this page. They are not sent to an agency or stored as a case record.

Go to the Right Place

Who to Contact

IRS Office Listed on Your Notice

Use the telephone number and correspondence address on the verified notice. Have the notice, tax year, return, and payment records ready. The official explanation below confirms the intended response route.

Official Contact Route

IRS Online Account

Review available balance and payment information. An account inquiry is not a formal appeal or a substitute for a required written response.

Official Contact Route

Low Income Taxpayer Clinics

Qualifying taxpayers may obtain free or low-cost representation in IRS disputes. Availability and case acceptance vary.

Official Contact Route

Use the correct contact for your notice. Keep copies, reference numbers, and notes of any conversation.

Prepare Before You Respond

Records & Forms

  • Every page of the notice and its envelope.
  • The filed return for each period listed.
  • Payment confirmations, cancelled checks, or bank transaction records.
  • Earlier notices, submitted responses, and agency confirmations.
  • The CDP notice, prior hearing or deficiency notices, and active levy details.
  • Financial records and missing-return inventory.
Form 12153

Request a CDP or equivalent hearing using the applicable instructions.

Form 2848

Authorize an eligible IRS representative if needed.

Keep these records in your own secure files. The Liberty Standard inquiry form is for general information only.

Match the Expertise to the Work

Which Professional Could Help?

Enrolled AgentCPATax AttorneyTax Court-Admitted Practitioner

Use a collection specialist for administrative review. Use an attorney for legal issues and a separately admitted practitioner for Tax Court representation.

Compare Roles & Verify Qualifications
Support by Choice

Choose How to Find Help.

Exploring help with LT11 / Letter 1058? Include that notice in your inquiry without sending the document itself.

Liberty Standard Resources

Find the Right Support.

Tell us what you need and the kind of professional you are looking for. Our network is in development. Any proposed introduction requires review of availability, credentials, and the work involved.

Request a Professional Connection

Your request does not arrange an introduction or engage a professional. Any proposed scope, fees, and terms must be explained before you decide.

Close the Loop

Know What Happens Next.

  • Appeals evaluates a timely, valid request.
  • The IRS and taxpayer agree on a supported correction or alternative.
  • Appeals issues a determination with any further review instructions.
  • An untimely equivalent hearing has different levy and court-review consequences.

Sending a request does not mean the issue is resolved. Verify receipt, keep the response date visible, and follow the agency’s written determination.

The Source Behind the Steps

Official Sources

IRS: Understanding Your LT11 Notice or Letter 1058www.irs.govIRS: Form 12153 and Instructionswww.irs.govIRS: Publication 1660, Collection Appeal Rightswww.irs.govIRS: Levywww.irs.govIRS: Form 2848, Power of Attorneywww.irs.govIRS: Low Income Taxpayer Clinicswww.irs.govIRS: Tax Return Preparer Credentials and Qualificationswww.irs.govU.S. Tax Court: Starting a Caseustaxcourt.govIRS: Collection Due Process FAQswww.irs.gov

General education, not a professional engagement or an individualized tax or legal determination. Use the current agency instructions and the deadlines on your actual notice.

Explore Other Notices