On the paper
Find the date of the notice, the tax periods, the amount, and the instructions for requesting a Collection Due Process hearing. Keep every page and the envelope.
Look for the reference to Form 12153 and the address the notice gives for it. The address on a final notice is not always the address you would use for correspondence or for payment, and a request sent on time to the wrong office can be treated as late.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
LT11 and Letter 1058
LT11 and Letter 1058 are the same step under two numbers. The IRS page for them says the IRS has not received payment for overdue taxes, that it intends to seize property or rights to property, and that you must contact it immediately.
The letters are the notice 26 U.S.C. section 6330 requires before the first levy. Section 6330(a)(2) says the notice must be given not less than 30 days before the day of the first levy, and section 6330(a)(3)(B) says the notice must tell the person of the right to request a hearing during that 30-day period. Both were checked on uscode.house.gov on September 10, 2026.
Letter 1058 is generally the version delivered by a revenue officer. LT11 generally comes from the automated system. The difference tells you who is holding the file, which matters for how the case will be worked, and it does not change the hearing right or the period.
What the hearing decides
A Collection Due Process hearing before the IRS Independent Office of Appeals is not a rehearing of the tax. Its subject is the collection action: whether the IRS followed the required procedure, whether a collection alternative should be used instead of a levy, and, for some taxpayers who never had an earlier chance to dispute the liability, the liability itself.
A timely request generally suspends levy action on the periods it covers while the hearing is pending, and the determination that ends it can be reviewed by the United States Tax Court. A request made after the period has run may still be treated as a request for an equivalent hearing, which is heard by the same office and does not carry that court review.
Those consequences are why the date on this notice is worth more attention than the balance printed next to it.
Where this notice comes from
This notice is the hinge in the collection sequence. Before it, the mail restates a balance. After it, and after the period on the paper has run, the IRS can levy wages and bank accounts without sending anything further.
Because the period runs from a notice that arrives by mail, the envelope and the date matter. The IRS is required to send the notice by certified or registered mail, leave it at the dwelling or usual place of business, or deliver it in person.
A taxpayer who wants a payment plan, an offer in compromise, or a temporary delay of collection can raise that in the hearing. A taxpayer who wants to argue that the tax itself is wrong usually cannot, unless there was no earlier opportunity to dispute it.
General next steps
- Read the hearing-rights section before deciding anything else.
- If you want a hearing, follow the form and delivery instructions on the notice and keep proof of what you sent and when.
- If you believe the balance or the collection status is wrong, assemble the records that support that position now, because the hearing period is short.
Timing
IRS Appeals, on its page of letters and notices offering an appeal opportunity checked September 23, 2026, says to send Form 12153 to the address on the levy notice within 30 days from the date of the letter. 26 C.F.R. section 301.6330-1 runs that period as the 30 days beginning the day after the date of the notice, and 26 U.S.C. section 6330(a)(3)(B) states the right to request a hearing during the 30-day period that must precede the first levy. The date printed on the notice controls; do not calculate a deadline from this page.
What LT11 and Letter 1058 does not mean
A final notice does not mean a levy has issued. It means the IRS has completed the step that has to come first. It also does not mean the balance is settled or that a payment plan is off the table; collection alternatives are among the things a hearing considers. And it is not a notice of deficiency, so it does not open a path to the Tax Court on the amount of the tax.
What this page cannot tell you
The notice code cannot tell you whether a hearing request would be timely on your facts or whether a collection alternative is available to you.
IRS Appeals
This letter may offer a Collection Due Process hearing with the IRS Independent Office of Appeals. Read IRS Appeals.
How do I respond to an IRS collection notice?
Read the paper notice first. Identify the letter code, the assessed balance, and any date printed on it. Read How do I respond to an IRS collection notice?.
IRS collections
This letter involves an unpaid IRS balance or a collection action. Read IRS collections.
IRS levy
This letter involves a levy or a notice of intent to levy. Read IRS levy.
CP90 and CP91
CP90 is the final notice the IRS sends when its Federal Payment Levy Program matches a federal payment due to you against the unpaid balance and another final notice has not already been issued. CP91 can follow any final notice, including an LT11 or Letter 1058, before a levy on Social Security benefits. Read CP90 and CP91.
Form 12153
A Collection Due Process or equivalent hearing is requested on Form 12153, sent to the hearing address printed on the notice rather than the payment address. Read Form 12153.
Governing statute
26 U.S.C. section 6331 authorizes the IRS to collect an unpaid assessment by levy, and 26 U.S.C. section 6330 requires the IRS to give notice and an opportunity for a Collection Due Process hearing not less than 30 days before the first levy. Both sections were checked on uscode.house.gov on September 10, 2026. That is the authority, not advice about this notice.
Official sources
- Understanding your LT11 or Letter 1058
- Collection Due Process FAQs
- IRS letters and notices offering an appeal opportunity
- 26 C.F.R. section 301.6330-1, notice and opportunity for hearing prior to levy
- 26 U.S.C. section 6330, notice and opportunity for hearing before levy
- 26 U.S.C. section 6331, levy and distraint
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.
Common questions
Does requesting the hearing stop the levy?
A timely Collection Due Process request generally suspends levy action on the periods it covers while the hearing is pending. It does not erase the balance, and interest continues to run.
What happens if I miss the 30 days?
A late request may still be treated as a request for an equivalent hearing before the same office. An equivalent hearing does not carry review of the determination by the United States Tax Court, and it does not carry the same suspension of collection.
Can I argue in the hearing that I do not owe the tax?
Only in limited circumstances. The liability itself can generally be raised only by a person who did not receive a notice of deficiency for that year and did not otherwise have an opportunity to dispute the liability.