IRS LT11 Notices (“LT11”) and Letters 1058 are no laughing matter. The IRS issues these particular “final” notices to taxpayers before it takes certain levy actions. Taxpayers must pay attention to these notices, as well as others, and understand their rights and responsibilities with respect to each. Our firm has previously described other notices: You Received an IRS CP518 Notice, Now What?You Received an IRS CP504 Notice, Now What?; and You Received an IRS CP15 Notice (re: Form 3520 Penalty), What Now?. This article discusses the LT11 and Letter 1058 and how a taxpayer should respond.

What is the LT11/Letter 1058?

The LT11 and Letter 1058 are alternative forms of IRS final levy notices. Generally, a taxpayer receives the LT11 or Letter 1058 from the IRS after receiving a series of prior notices—CP503, CP504, CP504B, etc. These notices are generally what stand between the IRS and seizing a taxpayer’s assets.

The LT11 prominently displays the following language at the top of page 1: Notice of Intent to Levy and Your Collection Due Process Right to a Hearing. Similarly, the Letter 1058 includes the following language on page 1: Final Notice—Notice of Intent to Levy and Notice of Your Rights to a Hearing.

The IRS describes (1) the purpose of these notices, (2) what happens if a taxpayer does not respond, and (3) what kinds of property can be levied as follows:

What this notice or letter 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. . . .

What happens if I don’t respond to this notice of letter or don’t pay?

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