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LT11 notice: what it means and what to do
Got an IRS LT11 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my LT11 notice freeThis page covers: LT11 notice, Letter 1058.
What the IRS says this notice is about
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 you need to do
- 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.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Final notice: you have 30 days to ask for a hearing
You can request a Collection Due Process hearing with Form 12153 within 30 days of the letter date. Asking in time generally stops the levy while your case is reviewed.
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
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.
Common questions
What happens if I don’t respond to this notice of letter or don’t pay?
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 can the IRS levy?
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.
Can I appeal the balance due?
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.
Tax publications you may find useful
- Publication 594, The IRS Collection Process PDF
- Publication 1660, Collection Appeal Rights PDF
- Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF