IRS LT11 (from Automated Collection System) and Letter 1058 (from a Revenue Officer) are the “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” Both notices open the exact same 30-day window: request a Collection Due Process (CDP) hearing to pause collection, appeal the levy, and preserve your right to Tax Court review.
Why LT11 and Letter 1058 matter
The IRS cannot federally levy your wages or bank accounts until it has issued a Final Notice of Intent to Levy and given you 30 days to request a hearing. That notice is either LT11 (issued by the automated system when a case is in ACS) or Letter 1058 (issued in person or by mail by an assigned Revenue Officer). The 30-day window is the last procedural checkpoint before enforced collection.
Missing the CDP window is one of the costliest mistakes a taxpayer can make. Post-window options exist — Equivalent Hearings can still be requested for up to a year — but only a timely CDP request preserves the right to Tax Court review.
How the CDP hearing works
To request a CDP hearing:
- File Form 12153 (Request for a Collection Due Process or Equivalent Hearing) within 30 days of the LT11 or Letter 1058 date.
- State the collection alternative or issue you want to raise: installment agreement, Offer in Compromise, Currently Not Collectible, innocent spouse, or challenge to the underlying liability if it has not been previously contested.
- Mail the form to the address on the LT11 / Letter 1058.
Filing Form 12153 pauses IRS levies immediately. The IRS Office of Appeals then schedules a hearing — usually by phone or correspondence — with an independent Settlement Officer.
What you can raise at a CDP hearing
Under IRC §6330, the following are on the table:
- Collection alternatives: installment agreement, Offer in Compromise, Currently Not Collectible status
- Innocent spouse defenses under IRC §6015
- Underlying liability challenge — only if you did not previously receive a notice of deficiency or otherwise have an opportunity to dispute the tax
- Appropriateness of the levy — the IRS must consider whether alternatives are available before proceeding
- Spousal defenses to joint liability
What you cannot generally raise: complaints about IRS conduct in prior audits (unless linked to underlying liability), constitutional challenges to the tax code, or arguments that have already been rejected in a prior CDP hearing.
Timely CDP vs. Equivalent Hearing
A timely CDP request — filed within 30 days — provides two protections not available in an Equivalent Hearing:
- Automatic pause on IRS collection until the hearing concludes
- Right to petition the U.S. Tax Court if you disagree with the Settlement Officer’s determination
An Equivalent Hearing (filed after 30 days but within one year) offers a hearing but does not automatically pause collection and cannot be appealed to Tax Court. Only a timely CDP request preserves full rights.
How the outcome plays out
Most CDP hearings resolve in one of four ways:
- Installment agreement approved — collection is replaced by monthly payments
- Currently Not Collectible status granted — the levy is withdrawn and collection paused
- Offer in Compromise routed for review — the levy is paused while the OIC is evaluated
- Denial of alternatives — the Settlement Officer sustains the levy; you have 30 days to petition Tax Court
The IRS Office of Appeals settles roughly 85% of CDP cases without going to Tax Court. Even where the Settlement Officer denies your preferred alternative, they will typically identify an acceptable alternative before allowing collection to resume.
What to do the day you receive LT11 or Letter 1058
- Record the date. The 30-day CDP window starts the day after the notice date.
- Pull your IRS account transcript and verify the underlying assessment.
- Identify which collection alternative applies. See IRS payment plan, Offer in Compromise, or Currently Not Collectible.
- Prepare Form 12153 with the specific alternative and issues you want raised.
- Mail Form 12153 by certified mail with return receipt within the 30-day window.
- Engage professional representation. A CDP hearing is one of the most consequential collection meetings a taxpayer faces — Enrolled Agent, CPA, or tax attorney representation is nearly always worth the fee.
Luisa N. Victoria, EA, represents taxpayers in Collection Due Process hearings before the IRS Office of Appeals nationally. Book a free strategy session as soon as you receive LT11 or Letter 1058 — the 30-day window is not extended for professional engagement time.
