Buried in the IRS's Standard Collection Sequence is a Single Piece of Mail - Letter 1058, Also Issued as LT11 - That Starts a 30-Day Window Before Wages, Bank Accounts or Other Property Can Be Seized

IRVINE, CA / ACCESS Newswire / June 5, 2026 / Of the many notices the IRS sends, one in particular is the legal trigger for nearly all enforcement action against an individual taxpayer. Letter 1058, sometimes issued as LT11, is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. When it arrives, federal law gives the taxpayer 30 days to respond - and missing that window is what allows wage garnishments and bank levies to begin.

'Most taxpayers who get a Letter 1058 don't recognize what it is,' said a spokesperson for Clear Start Tax, a national tax relief and resolution firm. 'They've already received earlier notices that warned about levies, so this one looks like more of the same. It is not. This is the legal step that authorizes the seizure.'

Letter 1058 must be sent by certified mail or delivered in person, and it gives the taxpayer 30 days from the date of the notice to either resolve the underlying liability or request a Collection Due Process (CDP) hearing. The CDP hearing is a right preserved by statute - it allows the taxpayer to challenge the propriety of the levy, raise collection alternatives or argue that enforcement would create economic hardship. If the 30-day window expires without action, the IRS may proceed with wage garnishments, bank levies, levies on Social Security or other federal payments, and other collection actions.

'The 30-day window is the cleanest opportunity to stop a levy before it happens,' the spokesperson added. 'A CDP hearing pauses collection while it's pending. But that protection only exists if the taxpayer requests the hearing in time. After 30 days, that lever is gone.'

For taxpayers who receive Letter 1058 or LT11, Clear Start Tax recommends:

• Confirm the date on the notice - the 30-day clock starts that day, not the day mail is opened

• Decide quickly between resolving the balance or requesting a Collection Due Process hearing

• Submit any CDP request in writing using IRS Form 12153 before the deadline

• Engage with the IRS or a qualified representative the same week the notice arrives

By answering a few simple questions, taxpayers can find out if they're eligible for the IRS Fresh Start Program and take the first step toward resolving their tax debt.

'There are very few IRS notices where the deadline really is the deadline,' the spokesperson said. 'Letter 1058 is one of them. The taxpayers who treat it that way usually keep their wages and their bank accounts intact.'

About Clear Start Tax

Clear Start Tax is a nationwide tax resolution and relief firm specializing in helping individuals and businesses address IRS and state tax issues. With a team of experienced tax professionals, the company provides tailored strategies for resolving back taxes, negotiating settlements, and achieving long-term compliance.

Need Help With Back Taxes?

Click the link below:

https://clearstarttax.com/qualifytoday/

(888) 710-3533

Contact Information
Clear Start Tax
Corporate Communications Department
[email protected]
(949) 800-4011

SOURCE: Clear Start Tax