Final Notice of Intent to Levy (LT11, Letter 1058, CP90): What It Means and What to Do

Final Notice of Intent to Levy (LT11, Letter 1058, CP90): What It Means and What to Do

A Final Notice of Intent to Levy — commonly issued as LT11, Letter 1058, or CP90 — is one of the most serious collection notices the IRS sends. If you’ve received this letter, it means the IRS believes you owe a tax balance and may begin enforced collection action if the matter remains unresolved.

This notice is typically issued after earlier balance-due reminders have gone unpaid or unanswered. Unlike initial billing letters, this notice signals that the account has progressed to a more advanced and time-sensitive stage in the IRS collection process.

Importantly, this notice is legally required before the IRS can move forward with certain enforcement actions.

Why the IRS Sends This Notice

The IRS may issue a Final Notice of Intent to Levy when:

• A tax balance remains unpaid
• Prior notices were sent without resolution
• A payment plan was not established or has defaulted
• Required tax returns have not been filed

Before garnishing wages or levying a bank account, the IRS must provide written notice and allow an opportunity to respond. LT11, Letter 1058, and CP90 fulfill that requirement.

What “Intent to Levy” Means

A levy is a legal seizure of property to satisfy a tax debt. If enforcement proceeds, the IRS may have authority to:

• Garnish wages directly from an employer
• Freeze and withdraw funds from a bank account
• Levy certain federal payments
• In some cases, pursue additional assets

Receiving this notice does not mean these actions have already occurred. It means the IRS has reached the point where it may legally proceed if the matter is not addressed.

Your Right to a Collection Due Process Hearing

One of the most important aspects of this notice is the right to request a Collection Due Process (CDP) hearing.

This hearing allows a taxpayer to formally challenge the proposed levy or discuss potential collection alternatives. The notice typically provides a deadline — often 30 days from the date listed on the letter — to request this hearing.

Missing that deadline may limit formal appeal rights, which is why timely review is critical.

What Happens If the Notice Is Ignored

If no action is taken and the balance remains unresolved, the IRS may proceed with levy action after the required notice period expires.

Once a levy is issued:

• Employers are legally required to comply with wage garnishment orders
• Banks must freeze funds upon receiving a levy notice
• Releasing a levy generally requires formal resolution

Addressing the situation before enforcement begins is typically less disruptive than responding after a levy is already in place.

Why Professional Review Matters

Every IRS case is different. The appropriate response depends on factors such as:

• Whether the assessed balance is accurate
• Filing compliance status
• Current financial condition
• Existing agreements with the IRS
• Appeal deadlines

At Alpine Tax Resolution, cases involving LT11, Letter 1058, and CP90 notices are reviewed by experienced tax resolution professionals who understand the IRS collection process in detail.

Javier and the Alpine team focus on evaluating the full account history, identifying deadlines, and determining what resolution strategies may be appropriate based on the specific facts of the case.

Rather than reacting emotionally to the notice, a structured review can provide clarity about:

• The stage of enforcement
• Available response options
• Timeline considerations
• Risk level based on the account status

Final Thoughts

A Final Notice of Intent to Levy represents a serious stage in the IRS collection process, but it is also a formal opportunity to respond before enforcement begins.

Understanding what the notice means — and what it does not mean — can prevent unnecessary panic and help ensure decisions are made strategically.

If you have received LT11, Letter 1058, or CP90 and are unsure how it applies to your situation, Alpine Tax Resolution can review your case and help you better understand your position before enforcement escalates.