Letter 1058: IRS Letter 1058 — This Is Your Last Chance to Stop a Levy
Letter 1058 is arguably the most consequential letter the IRS sends. It is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing — and it starts a 30-day countdown. If you miss this deadline without taking action, you lose your right to stop the levy through the Collection Due Process system and your right to appeal to the U.S. Tax Court. This is not a letter to set aside and deal with later.
What Letter 1058 Triggers Under Federal Law
Under IRC § 6330(a), the IRS must send this written final notice before levying your property. It is the legal trigger for your Collection Due Process (CDP) rights — the most powerful procedural protection a taxpayer has against enforced collection. The 30-day window to request a CDP hearing begins on the date of the letter, not the date you receive it.
What You Can Do During a CDP Hearing
A CDP hearing before the IRS Office of Appeals is not just a formality. You can:
Propose a collection alternative (installment agreement, Offer in Compromise, Currently Not Collectible status)
Challenge the appropriateness of the levy
Dispute the underlying tax liability if you never had a prior opportunity to do so
Raise innocent spouse issues
If Appeals rules against you, you have 30 days to petition the U.S. Tax Court for judicial review — a right you permanently lose if you miss the CDP deadline.
Your 3-Step Action Checklist
File Form 12153 immediately. Mail it to the address listed on Letter 1058. Use Certified Mail with a return receipt — your proof of timely filing is critical.
Mail via Certified Mail only. The IRS tracks receipt dates for CDP requests. A regular first-class mailing has no proof if the IRS later claims non-receipt.
Hire a tax attorney before the hearing. CDP hearings are not casual conversations. They are formal administrative proceedings where preparation and strategy matter.
What Happens If You Miss the 30-Day Deadline
The IRS can levy immediately. You may still request an "Equivalent Hearing" — but it does not stop collection action and does not preserve Tax Court rights. You lose your most powerful legal leverage.
Our attorneys file CDP requests the same day clients walk through our door with Letter 1058. We then prepare a comprehensive collection alternative proposal and represent you through the full Appeals process.
Call us the moment Letter 1058 arrives. This is the most time-sensitive notice in the IRS system.