What Is IRS Letter 1058?

IRS Letter 1058 (also sometimes issued as Letter LT11) is a Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing. It carries the same legal significance as a CP90 — it's one of the required notices the IRS must send before it can legally proceed with levying your wages, bank accounts, or other assets.

The critical feature of Letter 1058 is that it triggers a 30-day window during which you can request a Collection Due Process (CDP) hearing with the IRS Office of Appeals. A timely CDP hearing request stops all IRS levy action while the hearing is pending — this is your most powerful protection against immediate collection action at this stage. If you miss the 30-day deadline, the IRS can proceed with levies, and you lose the right to a formal CDP hearing (though you may still request a less-protective "Equivalent Hearing" within one year of the notice).

At the CDP hearing, you can propose collection alternatives such as an installment agreement or Offer in Compromise, raise defenses related to the levy (such as economic hardship or exempt status of certain income), dispute the amount of the underlying liability (if you've never had a prior opportunity to do so), or raise procedural issues about whether the IRS followed required collection procedures. If you're dissatisfied with the outcome of the CDP hearing, you can appeal the determination to U.S. Tax Court.

Letter 1058 is different from earlier collection notices (like the CP504) in that it carries formal legal rights under IRC Section 6330. Receiving this letter means the IRS has exhausted its standard reminder sequence and is now at the edge of taking enforcement action. If you haven't already sought professional help with your tax debt situation, receiving Letter 1058 is a clear signal to do so immediately.