IRS NOTICE REFERENCE
Understanding your LT11 notice or letter 1058
Factual reference for LT11. General information only — not legal or tax advice.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT11 also known as Letter 1058
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6330; §6331 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What the IRS says to do
Pay your unpaid balance: When you pay your balance in full, we’ll stop adding interest and applicable penalties. You can quickly and easily, pay your balance online . Visit your Online Account to determine your balance. If you can’t pay the full amount, pay what you can now; payments will reduce the amount of interest and applicable penalties added to the remaining balance in the future. If you’re current on your tax filings, you can request an installment agreement to pay the remaining balance on your account over time. Note: If you owe less than $50,000, you may be able to set up an installment agreement using the Online Payment Agreement tool , which is the fastest way to get an installment agreement approved. If you can’t apply online, call us at the number on your notice or letter, or mail in an installment agreement request PDF . Note: If you owe less than $50,000, you may be able to set up an installment agreement using the Online Payment Agreement tool , which is the fastest way to get an installment agreement approved. If you can’t apply online, call us at the number on your notice or letter, or mail in an installment agreement request PDF . If you already paid in full or think we haven’t credited a payment, send proof of that payment to us using the address at the top of your notice or letter. If you’re unable to pay the balance due, contact the telephone number listed on the notice or letter.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-lt11-notice-or-letter-1058
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)