IRS Letter 1058: Final Notice (CDP Rights) – What It Means & What to Do

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.

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.