LT11
Commonly issued through the IRS Automated Collection System when the account reaches the final levy-notice stage.
IRS Letter 1058 • Final Levy Notice
Received IRS Letter 1058?
Letter 1058 is a final notice of intent to levy and notice of your right to request a Collection Due Process hearing. It is commonly issued when an IRS Revenue Officer is handling the collection case.
The deadline printed on the letter is critical. Calling the Revenue Officer or booking a call does not, by itself, request the hearing.
There is no fee to book the call. No documents are required when booking. Have every page and enclosure from Letter 1058 available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What Letter 1058 Means
The IRS is preparing for enforced collection
The IRS says overdue taxes remain unpaid and it intends to seize property or rights to property. The letter also provides an opportunity to request review by the IRS Independent Office of Appeals.
A levy takes property, such as money from a bank account or wages. A federal tax lien is different: it is the government’s legal claim against property.
LT11 Compared With Letter 1058
Similar rights, different collection settings
Letter 1058
Commonly issued by a Revenue Officer in field collection. Additional information requests and direct collection deadlines may also be active.
Both notices can provide Collection Due Process rights. Always respond using the instructions printed on the exact notice received.
Collection Due Process
Issues that may be raised
Collection alternatives
Installment agreement, offer in compromise, currently not collectible status, or another available resolution may be proposed.
Payment and procedure problems
Appropriate issues may include misapplied payments, procedural compliance, or whether the proposed levy is unnecessarily intrusive.
Underlying liability
The tax amount may generally be challenged only when there was no statutory notice of deficiency and no prior opportunity to dispute it.
Levy suspension
A timely CDP request generally suspends levy action for the included periods while the appeal is pending, subject to statutory exceptions.
Appeals determination
The IRS Independent Office of Appeals reviews the collection action and issues a written determination.
Tax Court review
A timely CDP request may preserve the right to seek U.S. Tax Court review after the Appeals determination.
Records To Review
Have these available for the call
- Every page and enclosure from Letter 1058
- Prior collection notices
- Filed returns for all listed periods
- Recent account transcripts, if available
- Payment and installment-agreement records
- Revenue Officer correspondence
- Financial statements or document requests
- Prior audit, deficiency, or appeal notices
What To Do
Protect both the hearing deadline and the field case
Identify every period
Confirm each year, form, and balance covered by the proposed levy and include the correct periods in the hearing request.
Address Revenue Officer deadlines
A CDP request does not automatically eliminate other filing, financial-information, or contact requirements in the field collection case.
Preserve filing proof
Send Form 12153 or another qualifying written request to the location specified in the letter and keep reliable proof of timely filing.
Frequently Asked Questions
IRS Letter 1058 questions
Is Letter 1058 a final notice?
Yes. It is a final notice of intent to levy and generally provides the right to request a Collection Due Process hearing.
Is calling the Revenue Officer enough?
No. A call does not substitute for a timely written hearing request when CDP review is needed.
What if the Revenue Officer gave another deadline?
Track both deadlines. The CDP deadline and separate document, filing, or financial-information deadlines may all matter.
What if the CDP deadline passed?
An Equivalent Hearing may generally be requested within one year, but it lacks the same levy suspension and Tax Court review rights.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders represent me?
Representation may be offered after the notice, deadlines, account history, compliance status, Revenue Officer activity, and hearing issues are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 26, 2026. Always follow the dates and instructions printed on your actual letter.
Understanding Letter 1058
CDP hearing request
Collection appeal rights
Letter 1058 includes a time-sensitive hearing right.
Book a call with TaxDecoders. Have the complete letter, the deadline, and Revenue Officer information available during the call.
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