IRS LT11: what it means and what to do
The IRS has not received payment for overdue taxes and intends to seize your property or rights to property. You must contact the IRS immediately. This summary is drawn from the IRS page for the LT11, last checked on October 13, 2026.
Why you received a LT11
- The IRS has not received payment for overdue taxes
What to do
- Pay the unpaid balance; partial payments reduce future interest and penalties
- If you are current on filings, request an installment agreement for the remaining balance
- If you already paid or a payment wasn't credited, send proof to the address at the top of the notice
- If you can't pay, call the phone number on the notice
Deadline: You must contact us immediately
If you disagree, or do not respond
Request a collection due process hearing following the instructions on the notice (Form 12153).
The IRS may levy your wages or bank accounts up to the amount owed and may file a Notice of Federal Tax Lien. You may also face passport restrictions for seriously delinquent tax debt.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your LT11 notice or letter 1058 →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS CP504 — This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance.
- IRS CP90 — The IRS intends to levy (seize) certain assets to collect unpaid taxes.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS LT11 notice?
The IRS has not received payment for overdue taxes and intends to seize your property or rights to property. You must contact the IRS immediately.
How long do I have to respond to a LT11?
You must contact us immediately Check the date printed on your own notice, which is the one that applies to you.
What happens if I ignore a LT11?
The IRS may levy your wages or bank accounts up to the amount owed and may file a Notice of Federal Tax Lien. You may also face passport restrictions for seriously delinquent tax debt.
What if I disagree with the LT11?
Request a collection due process hearing following the instructions on the notice (Form 12153).
What happens if I don't respond or pay?
The IRS may levy wages or bank accounts and may file a lien, which can affect your ability to get credit. Passport restrictions may also apply.
What property can the IRS levy?
Wages and other income, bank accounts, business assets, personal assets including cars and homes, Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits.
Can I appeal the balance due?
Yes, by requesting a collection due process hearing as described on the notice.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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