Tax
LT11 / L1058 Notice (Final Notice of Intent to Levy)
The IRS's last-chance notice before it can levy wages, bank accounts, and other property. Also grants Collection Due Process rights, a 30-day window to file Form 12153 and pause the levy while an appeal runs.
LT11 (individual) and L1058 (business) are the two versions of the Final Notice of Intent to Levy. The IRS is required by IRC §6330 to send this notice at least 30 days before it can levy, and the notice grants Collection Due Process (CDP) rights: the ability to file Form 12153 and force the case into the Office of Appeals before the levy proceeds.
The 30-day window is the critical deadline. A timely Form 12153 stops the levy while the CDP hearing is scheduled, gives Appeals independent review of both the underlying liability (in some cases) and the collection alternatives (in every case), and, if you disagree with the Appeals determination, preserves your right to petition Tax Court. Miss the 30 days and you can still request an Equivalent Hearing, but the levy hold and the Tax Court option are gone.
At the CDP hearing, the options are the standard resolution toolkit: full payment, installment agreement, Offer in Compromise, Currently Not Collectible status, or challenge to the underlying assessment if it has not already had an audit or notice-of-deficiency review. A well-prepared CDP hearing often ends with the levy withdrawn and a payment path agreed.
If the LT11 window has already closed and a levy has been issued but not yet paid over to the IRS, an emergency levy release under IRC §6343 on hardship grounds is still possible. Rubric Financial handles both paths.
Common pitfalls
- Confusing LT11 with the earlier CP504; CP504 is 'intent to seize state refund' and does NOT open CDP rights, LT11 is the last chance and DOES
- Filing Form 12153 to the wrong office; the notice specifies the mailing address, and mis-routed forms are returned as untimely
- Waiting past 30 days assuming the Equivalent Hearing is 'basically the same'; it is not, no Tax Court preservation, no automatic levy pause
- Trying to negotiate directly after the levy has already been paid over to the IRS; the release path narrows sharply post-collection
Related service
See the related serviceHave a LT11 / L1058 Notice (Final Notice of Intent to Levy) situation in your business?
Federal, state, and local returns prepared and reviewed by a licensed CPA, with the planning done before year-end rather than after it.