Final stage — a right expires here

IRS Notice LT11 (Letter 1058): What It Means and What to Do

The final notice before seizure — and the one with a 30-day clock on your appeal right.

What this notice is

LT11, and the identical Letter 1058, tell you the IRS has not received payment for overdue taxes and intends to seize your property or rights to property. The IRS's instruction on the page is blunt: contact us immediately.

The deadline

The IRS states: you have 30 days from receipt of an LT11 or L-1058 to request a Collection Due Process (CDP) hearing. The request is made on Form 12153.

What happens if nothing is done

The IRS states it can attach a levy to your wages or bank accounts up to the amount owed, and may file a Notice of Federal Tax Lien. Serious delinquency can also lead to passport denial or revocation under the FAST Act.

Your options

Pay the balance in full — that stops further interest and applicable penalties.
Pay what you can now, which reduces what the interest and penalties are calculated on.
Set up an installment agreement — under $50,000 the online payment agreement tool is the fastest route.
Send proof of payment if you already paid and think it was not credited.
Request a Collection Due Process hearing on Form 12153 within the 30 days.

The part people get wrong

The 30 days is the part that cannot be recovered. Everything else on this list stays available afterwards; the CDP hearing right does not. If the letter has been sitting unopened, the date of receipt is what matters.

Where this notice sits

The IRS collection sequence runs roughly in this order. Notices can arrive out of order or be skipped, so treat this as the shape of the process, not a timetable.

Two notices sit outside this sequence: CP2000 proposes a change and is not a bill, and CP49 reports that a refund was already applied to a debt.

Every statement on this page comes from the IRS's own page for this notice, read on 2026-09-01. Where the IRS does not state something — a fixed number of days, for instance — this page does not state it either.

If you owe the money

Interest runs at 7% a year, compounded daily, and the failure-to-pay penalty adds 0.5% of the unpaid tax for each month or part of a month. An approved payment plan halves that penalty to 0.25%. On a $10,000 balance carried for a year the difference is $300 — for a step that costs nothing today.

IRS Fresh Start

Payment plans and what they change

Penalty Abatement

When the IRS removes penalties

Tax Debt Forgiveness

What is real and what is marketing

Currently Not Collectible

When you genuinely cannot pay

When Collection Rights Expire

The ten-year clock

Wage Garnishment Calculator

What a levy leaves you

Other IRS notices

CP14

The first bill. The IRS says you owe money on unpaid taxes.

CP501

A reminder that you still have an unpaid balance on one of your tax accounts.

CP503

The second reminder. The IRS has still not heard from you.

CP504

Notice of Intent to Levy. The tone of the sequence changes here.

CP90

Final notice of intent to levy, with notice of your right to a hearing.

CP523

Your installment agreement is about to be terminated.

CP508C

Your tax debt has been certified as seriously delinquent — and the State Department has been told.

CP49

Your refund was used to pay a tax debt.

CP2000

Not a bill. The income reported to the IRS does not match your return.

This page is for general information only and is not tax or legal advice. Settlement Insight is not a law firm, is not a tax representative and does not represent any party. Consult a licensed tax professional or attorney about your specific notice.