Skip to main content
Fresh Start Division

IRS Letter 1058: Final Notice of Intent to Levy

Letter 1058 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing — typically issued by a Revenue Officer assigned to your case. It is the critical 30-day pre-levy notice required by IRC Section 6330. Letter 1058 is func

By David Whitaker·3 min read·Updated April 23, 2026
Critical Urgency
Letter 1058 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing — typically issued by a Revenue Officer assigned to your case. It is the critical 30-day pre-levy notice required by IRC Section 6330. Letter 1058 is functionally identical to LT11 (automated version) and CP90 — all are Final Notices of Intent to Levy with Collection Due Process rights.

Revenue Officer involvement

Receiving Letter 1058 (as opposed to LT11) means you have an assigned Revenue Officer — an individual IRS employee handling your case. This is more serious than automated collection because: (1) Revenue Officers have broader authority to seize assets including real estate and business property; (2) they make individual judgments about your case; (3) they can conduct field visits and interview third parties. Establishing a working relationship with the Revenue Officer often leads to better outcomes.

Your 30-day CDP response

Within 30 days, a Collection Due Process hearing can be requested. Filing halts all levy action. At the hearing, an independent Appeals officer (not your Revenue Officer) reviews your case and can approve collection alternatives including installment agreements, Offers in Compromise, or Currently Not Collectible status.

Other response options

Aside from CDP, you can resolve directly with the Revenue Officer: pay in full, establish an installment agreement, apply for an OIC, or request CNC. For most taxpayers, the CDP hearing is preferable because it provides independent review and stronger procedural protections.

Free Eligibility Check

See what IRS relief options you may qualify for

Check my eligibility →

Frequently asked questions

How is Letter 1058 different from LT11?+

Substantively they are the same — both Final Notices of Intent to Levy with 30-day CDP rights. The difference is the issuer: Letter 1058 is typically from an assigned Revenue Officer; LT11 is from the Automated Collection System.

Should I communicate with my Revenue Officer directly?+

Yes — but be careful. Revenue Officers are trained to gather information. Anything you say can be used in the collection process. Many taxpayers benefit from tax representation at this stage. Filing for a CDP hearing routes the matter to independent Appeals.

What can a Revenue Officer seize?+

With proper procedures (which include Letter 1058 notice), Revenue Officers can seize wages, bank accounts, retirement accounts, vehicles, business assets, and real estate (primary residences require judicial authorization).

How long do I have to respond to Letter 1058?+

30 days from the letter date for Collection Due Process rights. After 30 days, you lose the strongest procedural protections.

About the author

D

David Whitaker

Tax Resolution Specialist · Fresh Start Division Editorial

David Whitaker covers IRS tax resolution for Fresh Start Division. His reporting focuses on installment agreements, Collection Due Process, Revenue Officer cases, and the procedural requirements taxpayers face when resolving federal tax debt.

Related on FSD

Free Eligibility Assessment · 2 Minutes

Find out what tax solution you qualify for.

Check my eligibility →