- What it means
- Final notice before the IRS can levy your state tax refund and start other collection.
- Respond within
- 30 days from the date on the notice
- What to send
- Pay or set up a plan immediately. If you disagree, respond in writing and consider a Collection Due Process request.
- When to get help
- Get professional help now. The next step is LT11, then a levy on wages or bank accounts.
What the letter says
This is the notice of intent to levy your state income tax refund and a warning that other collection can follow. It is not the final notice before a levy on wages or bank accounts, but it is one step from it.
What to do, today
Pay, or set up an installment agreement, or if you dispute the balance, respond in writing immediately. The IRS can apply your state refund to the balance after the date on the notice without anything further.
What comes next
LT11 or Letter 1058, the final notice of intent to levy, which carries the 30-day right to a Collection Due Process hearing.
What to gather
- All notices in the series with dates
- Payment records
- A monthly budget for a payment plan proposal
- Your last state return, since the state refund is the first thing levied
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.