What This Notice Is
Letter 1058 is the final levy notice. Letter 1058 states the intent to levy and sets out the right to request a hearing about the proposed collection action.
Letter 1058 and LT11 carry the same character; the version received depends on which part of the IRS issued it.
Why You Received It
Letter 1058 generally issues after earlier notices on the same account produced no resolution in IRS records.
Letter 1058 can cover one period or several.
What Most People Do (And Why It Often Goes Badly)
Most people meet a Letter 1058 (LT11) with one of three postures: panic, silence, or argument. Panic makes a person act before they understand what they are holding. Silence lets the record stand unanswered, and an unanswered record is the strongest record there is. Argument turns a matter of honor into a fight, and fights are decided by whoever holds the stronger paper trail.
The fourth common posture is the copied template pulled off the internet, sent without understanding. A borrowed document carries no honor behind it. What decides these matters is not volume or cleverness; it is whether a presentment received a lawful, honorable response from someone who understood what was actually presented.
The Equity Perspective
A Letter 1058 (LT11) is a presentment, and every presentment has a lawful, honorable response. Equity is the side of the law that deals in conscience, honor, and performance rather than combat.
Learning that discipline is what this school teaches. Start with what Equity is and see the curriculum.
Common Questions
What is a Letter 1058 (LT11)?
Letter 1058, also issued as LT11, is a final notice of intent to levy with notice of the right to a hearing. Letter 1058 is the final levy notice. Letter 1058 states the intent to levy and sets out the right to request a hearing about the proposed collection action.
Why did the IRS send me a Letter 1058 (LT11)?
Letter 1058 generally issues after earlier notices on the same account produced no resolution in IRS records.
Does a Letter 1058 (LT11) mean the amount or position stated is final?
A Letter 1058 (LT11) states what IRS records show at the time it was issued. It is a presentment describing a position, and this page does not tell you what your own notice says. Read your own Letter 1058 (LT11) carefully.
Is there a deadline printed on a Letter 1058 (LT11)?
Timeframes associated with a Letter 1058 (LT11) vary and are printed on the notice itself. This page does not state day counts. Always read the dates on your own letter.
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Standing on the Rock provides education in Equity jurisprudence. Nothing on this page is legal advice, and no outcome is promised. This page describes IRS notices in general terms for education. Always read your own notice carefully; deadlines and specifics vary.
