IRS LT11 or Letter 1058: What It Means
The IRS page “Understanding your LT11 notice or letter 1058”, last reviewed January 30, 2026, says: “We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.”
When we checked on November 2, 2026, the IRS page showed “Page Last Reviewed or Updated: 30-Jan-2026”. The IRS wording in quotation marks aboutan LT11 notice or Letter 1058 comes from that IRS page.
Maintained by Archie Chang · Reviewed November 2, 2026 · Methodology & sources
What the IRS page says the notice is about
“We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.”
Response timing, as the IRS words it
“We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.”
Steps the IRS page lists
“Pay your unpaid balance: When you pay your balance in full, we’ll stop adding interest and applicable penalties. You can quickly and easily, pay your balance online. Visit your Online Account to determine your balance. If you can’t pay the full amount, pay what you can now; payments will reduce the amount of interest and applicable penalties added to the remaining balance in the future. If you’re current on your tax filings, you can request an installment agreement to pay the remaining balance on your account over time.
Note: If you owe less than $50,000, you may be able to set up an installment agreement using the Online Payment Agreement tool, which is the fastest way to get an installment agreement approved. If you can’t apply online, call us at the number on your notice or letter, or mail in an installment agreement request PDF.
If you already paid in full or think we haven’t credited a payment, send proof of that payment to us using the address at the top of your notice or letter.
If you’re unable to pay the balance due, contact the telephone number listed on the notice or letter.”
Other sections of the IRS page
“Request an appeal to the proposed levy action by following the instructions on the letter. See Collection due process (CDP) FAQs page for more information.”
Frequently asked questions
What does the IRS say happens if an LT11 or Letter 1058 is not answered or paid?
The IRS page for LT11 / Letter 1058, last reviewed January 30, 2026, answers its question “What happens if I don’t respond to this notice of letter or don’t pay?” this way: “We can attach a levy to your wages or bank accounts up to the amount owed. We may also file a Notice of Federal Tax Lien. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit. You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports.”
What kinds of property does the IRS page say can be levied?
The IRS page for LT11 / Letter 1058, last reviewed January 30, 2026, answers its question “What kinds of property can the IRS levy?” this way: “Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.”
What does the IRS page say about appealing the balance due on an LT11 or Letter 1058?
The IRS page for LT11 / Letter 1058, last reviewed January 30, 2026, answers its question “Can I appeal the balance due?” this way: “You may request a collection due process hearing. See the notice or letter for directions. See Collection due process (CDP) FAQs page for more information.”
What does Publication 594 say about the date to request a Collection Due Process hearing?
When we checked on November 2, 2026, Publication 594 (Rev. 1-2026), The IRS Collection Process, says: “[…] To request a Collection Due Process hearing, complete Form 12153, Request for a Collection Due Process or Equivalent Hearing or a written request containing the same information as contained in Form 12153, and send it to the address on your notice. You must request a Collection Due Process hearing by the date indicated in the notice we send you (for proposed levies, that date is 30 days from the date of the letter). The request must be filed timely to preserve your right to judicial review of the determination issued in your Collection Due Process hearing. If your request for a Collection Due Process hearing is not timely, you can request an Equivalent Hearing within one year from the date of the notice, but you cannot go to court if you disagree with Appeals’ decision. If your request is not received timely, and you can demonstrate that you were diligent and the circumstances for being late were extraordinary and beyond your control, your right to request a Collection Due Process or Equivalent Hearing may still be preserved.”
What does Publication 594 say about appealing a proposed levy?
When we checked on November 2, 2026, Publication 594 (Rev. 1-2026), The IRS Collection Process, says: “You can request a Collection Due Process hearing within 30 days from the date of your Notice of Intent to Levy and Notice of Your Right to a Hearing. Send your request to the address on your notice. For more information, see Form 12153, Request for a Collection Due Process or Equivalent Hearing. At the conclusion of your hearing, the Office of Appeals will provide a determination. You’ll have 30 days after the determination to challenge it in the U.S. Tax Court. The Tax Court may consider a petition submitted after the 30-day period if you can demonstrate that you were diligent and that the circumstances for being late were extraordinary and beyond your control. If Collection Due Process rights aren’t available for your case, you may have other appeal options, such as the Collection Appeals Program.”
Related FedRateCalc pages
- IRS tax lien (what a federal tax lien is)
- Offer in compromise (the IRS program for settling a tax debt for less)
- IRS payment plan calculator (estimates of installment payments)
Other IRS notice pages
Sources (checked November 2, 2026): IRS: Understanding your LT11 notice or letter 1058 (page last reviewed January 30, 2026) · IRS: Publication 594, The IRS Collection Process (Rev. 1-2026)