IRS Notice LT11 / Letter 1058

Bank accounts frozen, wages garnished, property seized. This notice also gives you the right to a Collection Due Process hearing.

1. 1

   File Form 12153 (Request for Collection Due Process Hearing) within 30 days — this is the single most important action in the entire collection process.

2. 2

   Include specific collection alternatives on Form 12153 (IA, OIC, CNC, innocent spouse) — the hearing officer must consider what you raise.

3. 3

   Assume the IRS already knows your bank, employer, and 1099 payors from the wage and income transcript — plan accordingly.

4. 4

   Do not move funds between accounts to 'hide' from a levy; the IRS reads bank transfers as a levy signal and it can trigger criminal exposure.

5. 5

   If the 30-day CDP window has already passed, file for an Equivalent Hearing instead — you keep the mediation path but lose Tax Court appeal rights.

• Requesting a CDP hearing without proposing a specific alternative — the officer will simply sustain the levy.

• Assuming the levy 'won't happen' because the IRS didn't act on a prior LT11 for a different tax year — every year is a separate case.

• Treating the notice date as the deadline when the countdown is actually 30 days from the date on the notice, not the day you received it.