Bilingual Enrolled Agent serving taxpayers in Arizona and nationwide.
A final levy notice is different from an ordinary reminder
An LT11 or Letter 1058 generally states that the IRS intends to seize property or rights to property and explains the right to request a Collection Due Process hearing. The notice date and instructions control the response.
Why the hearing deadline matters
A timely Collection Due Process request can provide an opportunity for independent IRS Appeals review before the proposed levy. The hearing may address appropriate collection alternatives and, in limited circumstances, the underlying liability.
- Preserve the complete letter and envelope
- Calendar the deadline immediately
- Review Form 12153 and the notice instructions
- Identify the resolution you want Appeals to consider
Prepare more than a generic request
The strongest approach usually begins with filing compliance, accurate financial information and a clear explanation of the issue to be reviewed. If the proposed alternative is an installment agreement, hardship status or an offer, prepare the facts that support it.
Frequently asked questions
How much time do I have?
Use the deadline stated in the notice. Collection Due Process rights are time sensitive, so do not rely on a generic online timeline when the actual letter is available.
Does requesting a hearing erase the tax debt?
No. A hearing does not automatically remove the liability. It provides an opportunity for Appeals review of the proposed collection action and eligible issues.
This educational article provides general information and is not legal or tax advice. Reading it does not create a professional-client relationship.