IRS Notice of Intent to Levy – Urgent Steps to Take
Time Is Running Out—Here’s What to Do
If you’ve received an IRS Notice of Intent to Levy (Letter 1058 or LT11), the IRS is warning you they are about to seize your assets—including bank accounts, wages, Social Security, or property.
You typically have 30 days from the date of the notice to act. After that, the IRS can legally begin levies—even if you never spoke to an agent.
In this post, we’ll explain exactly what the notice means, what your options are, and how to stop IRS collections before they start.
What Is an IRS Notice of Intent to Levy?
The IRS sends a Notice of Intent to Levy when you have an unpaid tax balance and they’re preparing to enforce collection. The most common versions include:
- Letter LT11
- Letter 1058 (final notice)
- CP504 (earlier warning)
The IRS is required by law to give you this final written notice at least 30 days before they take enforcement action. That 30-day window is your last chance to respond.
What Happens If You Ignore the Notice?
If you do nothing, the IRS can:
- Garnish your wages
Related: IRS Wage Garnishment: What It Is and How to Stop It
- Levy your bank account
Related: How to Stop a Bank Levy in California
- File a federal tax lien
- Offset your Social Security or future refunds
Once the levy hits, the IRS doesn’t need court approval—they can seize what you own and notify you afterward.
Step 1: Don’t Panic—But Don’t Delay
You have options, but they require fast action. Your next steps depend on your financial situation and what notices you've received so far.
Step 2: Request a Collection Due Process (CDP) Hearing
If this is your first final notice, you likely qualify to file Form 12153 and request a Collection Due Process hearing. This:
- Stops the levy while your case is reviewed
- Preserves your right to Tax Court appeal
- Gives you a chance to propose alternatives (Offer, Installment Agreement, etc.)
Related: What If You Missed the Deadline to File Your IRS Offer in Compromise?
Step 3: Explore Resolution Options to Avoid a Levy
Even if you don’t request a CDP hearing, the IRS may hold off on levies if you:
- Submit an Offer in Compromise
- Set up an Installment Agreement
- Qualify for Currently Not Collectible status
- Pay the balance in full or in part
Each option has pros and cons. A tax professional can help you choose the best one before the levy hits.
Step 4: If You Already Missed the Deadline
If 30 days have passed:
- You can request an equivalent hearing (but you lose some rights)
- You can negotiate directly with IRS Collections
- You can still stop or reverse levies in some cases—especially for hardship
The sooner you respond, the more leverage you’ll have.
Get Help Stopping the Levy
At Boulanger CPA and Consulting PC, we help taxpayers:
- File emergency CDP requests
- Stop garnishments and levies
- Submit last-minute Offers or Installment Agreements
- Challenge the IRS’s collection actions if invalid
Call (657) 218-5700 or schedule at www.orangecounty.cpa
We move fast to protect your income, assets, and rights.
Frequently Asked Questions
How long do I have after receiving the notice?
30 days from the date on the letter (not the date you opened it).
Will the IRS notify me before levying my wages?
Yes, through Letter 1058 or LT11. But after the 30-day window, they can act without additional notice.
What if I can’t pay anything?
You may qualify for Currently Not Collectible or an Offer in Compromise.
Can I reverse a levy once it happens?
In some hardship cases, yes. But prevention is much easier than reversal.
📣 About the Author
Marc Boulanger, CPA is the founder of Boulanger CPA and Consulting PC, a boutique tax resolution firm based in Orange County, California and trusted by high-income individuals and business owners across Southern California.
With over a decade of experience resolving high-stakes IRS and State tax matters, Marc brings strategic insight to complex cases involving wage garnishments, bank levies, unfiled returns, and six-figure tax debts. He is known for helping clients reduce or eliminate tax liabilities through expertly negotiated settlements and compliance plans.
Marc is a Certified Public Accountant licensed in California and Oklahoma and holds the designation of Certified Tax Representation Consultant. He is a member of the American Society of Tax Problem Solvers (ASTPS) — the national organization founded by the educators and practitioners who have trained thousands of CPAs, EAs, and tax attorneys in IRS representation strategy.
Every case is handled with discretion, proven methodology, and direct CPA-led representation — not call center scripts.
📍 Learn more at www.orangecounty.cpa or call (657) 218-5700.
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