IRS letter help
Got an IRS LT11 or CP90? What a Final Notice of Intent to Levy Means
An LT11, Letter 1058 or CP90 is the IRS’s final notice before it levies wages, bank accounts or other property. It also carries your right to a Collection Due Process hearing, which has a short window.
Reviewed by LaToya Clark-Thompson, FounderLast updated
What this letter is
These are the IRS’s final notices of intent to levy. The LT11 and Letter 1058 say the IRS has not received payment for overdue taxes and intends to seize your property or rights to property. The CP90 says the IRS intends to levy certain assets for unpaid taxes. A levy is the legal seizure of property to satisfy a debt.
Each one also tells you about your right to a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals. That right is what makes this letter different from the CP504 before it.
The hearing window
The IRS Appeals office lists these letters as offering an appeal opportunity, requested within 30 days from the date of the letter. The date that counts is the date printed on the letter, not the date it reached you.
- The request is made on Form 12153, Request for a Collection Due Process or Equivalent Hearing, sent to the address on the notice
- A timely request generally suspends levy action for the periods under appeal while the hearing is pending
- Talking with an IRS collection employee does not extend the window
- If the window is missed, an equivalent hearing can still be requested later, but its decision cannot be taken to the U.S. Tax Court
At a hearing you can raise collection alternatives such as a payment plan or an offer in compromise, and in some cases dispute the tax itself.
What to do now
- Find the date on the letter and work out when the hearing window closes
- Decide quickly whether a hearing is needed. If you dispute the tax, cannot pay and need an alternative, or think a levy would cause hardship, a timely Form 12153 protects your options
- If you agree and can pay, pay the full balance to stop additional interest and penalties, or pay what you can to reduce them
- If you are current on filing, request a payment plan. Payment plan options covers the Simple Payment Plan and others
- If you already paid, send proof of payment to the address on the notice
What happens if you ignore it
Once the window passes without payment, a plan or a hearing request, the IRS can levy wages and bank accounts up to the amount owed, and other property such as business assets, a car or home, state tax refunds and Social Security benefits. It may also file a notice of federal tax lien. For seriously delinquent debt, passport issuance or renewal can be blocked. Tax lien vs. tax levy explains the difference between the two.
How we help
Our office moves on the parts that have to be in place for any alternative: confirming the balance from transcripts, preparing every past-due return, and organizing the income, expense and asset records Appeals or a payment plan request will look at.
The hearing request and the hearing itself are representation, and those are handled by the independent licensed CPA we work with, with our office coordinating the file. Send the letter as soon as it arrives so the window is not spent waiting. See tax resolution.
What to send us
- A photo or scan of every page of the LT11, Letter 1058 or CP90, including the date, through the client portal
- Any earlier notices for the same years, and any levy notice already sent to your employer or bank
- Your returns for the years listed, and a list of years not filed
- Recent pay stubs, bank statements and a list of monthly household expenses
Frequently asked questions
How long do I have to respond to an LT11 or CP90?
The IRS Appeals office lists these letters with an appeal right requested within 30 days from the date of the letter. That is the window for a Collection Due Process hearing request on Form 12153. Count from the date printed on the letter. If it passes, you may still ask for an equivalent hearing, but you lose the right to take the decision to Tax Court.
What is the difference between a CP504 and an LT11?
Both are notices of intent to levy. The CP504 lets the IRS levy a state tax refund and warns of further action. The LT11, Letter 1058 or CP90 is the final notice before the IRS levies wages, bank accounts and other property, and it carries the formal Collection Due Process hearing right. The second is the one with the hearing window.
Does requesting a Collection Due Process hearing stop a levy?
Generally, yes, for the tax periods you appeal, as long as the request is made within the window on the letter. Levy action is generally suspended while the hearing is pending. It does not stop interest or penalties from accruing. A late request for an equivalent hearing does not carry the same protection, so the date matters.
Can I still set up a payment plan after a final notice of intent to levy?
Yes. If you are current on your filings you can request an installment agreement, and the IRS points individuals to its online payment agreement tool for balances within its limit. A plan can also be raised at a Collection Due Process hearing. Any unfiled years need to be prepared first, which our office handles.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
Related pages
CP504 notice
Notice of intent to levy. The IRS can take a state refund and warns about wages and bank accounts next.
Learn moreCP503 notice
The second reminder. The last letter before the intent-to-levy notice, so the one to act on.
Learn moreIRS payment plan options
The Simple Payment Plan, other installment agreements, short-term plans, hardship status and offers.
Learn moreHow to respond to an IRS letter
Check it, decide whether you agree, gather support, reply by the date, and keep proof.
Learn moreIs this IRS letter real?
How the IRS really contacts you, what it never does, and how to check a letter safely.
Learn morePart of IRS & SC Letter Help. Not sure which service fits? Answer a few questions.
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