Intent-to-Levy Notice

Definition

An IRS notice (commonly LT11 or Letter 1058) that serves as a final warning before the IRS legally seizes a taxpayer's wages, bank accounts, or other property to satisfy an unpaid tax debt. Recipients typically have 30 days to respond, pay the balance, or request a Collection Due Process hearing to halt the levy. This notice also informs the taxpayer of their right to appeal.