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IRS notice, decoded

LETTER 1058: Final Notice of Intent to Levy and Notice of Your Right to a Hearing (Revenue Officer version)

This letter carries a 30-day Collection Due Process hearing deadline — the single most important date in IRS collections. If you're holding one, check the printed date first, then decode it now.

What it is

The same legal instrument as the LT11 — the IRS's final warning before levy, paired with the 30-day right to request a Collection Due Process (CDP) hearing — but usually issued by an assigned Revenue Officer rather than the automated collection system. A human collector now personally owns your case.

Why you got it

Sent when a Revenue Officer is handling your account directly, after earlier collection contact produced no resolution.

The deadline structure

You have 30 days from the date on the letter to request a Collection Due Process hearing using Form 12153. Requesting it on time generally stops levy action during review and preserves your right to U.S. Tax Court.

THE CDP DEADLINE PRINTED ON YOUR LETTER IS THE ONE DATE THAT MATTERS MOST — the IRS says it cannot be extended for any reason. A Revenue Officer case means enforcement can move quickly once it passes.

How to respond

  • File Form 12153 within 30 days to the hearing-request address on the letter — the form's own instructions say the hearing address, not the payment address
  • Contact the Revenue Officer handling your case using the contact information on the letter
  • Set up a payment plan (the Revenue Officer can establish one directly)

What ignoring it leads to

The Revenue Officer can proceed to levy wages and other income, bank accounts, Social Security benefits, state tax refunds, and other property including business and personal assets, and to file a federal tax lien; seriously delinquent tax debt can also lead the State Department to deny, revoke, or refuse to renew your passport. Because a human is assigned, action after the deadline tends to be faster than in automated cases.

Next letter if nothing changes: Levy action (no further warning letter)

Where you are on the IRS collection ladder

Balance-due letters escalate in a fixed order. Responding at any rung — paying, setting up a plan, or disputing — stops the climb.

  1. 1
    CP14

    First bill

  2. 2
    CP501

    First reminder

  3. 3
    CP503

    Second reminder

  4. 4
    CP504

    Intent to levy (state refund)

  5. 5
    LT11 / LETTER 1058 / CP90You are here

    FINAL notice — hearing rights

First: make sure this letter is really from the IRS

  • A real Letter 1058 arrives by U.S. mail (often certified mail) — the IRS does not first announce a levy by phone call, text, email, or social media
  • Urgent calls or texts claiming the IRS is about to seize your bank account 'unless you pay right now' are the classic IRS impersonation scam — a genuine notice is a paper letter listing your name, the tax years, and the amounts
  • A genuine Revenue Officer never demands payment by gift card, wire transfer, cryptocurrency, or payment app — checks are payable only to 'United States Treasury', and online payments start only at irs.gov/payments
  • The IRS will not threaten arrest, deportation, or license revocation over the phone
  • To check the letter independently, view your account at irs.gov or call the IRS at 800-829-1040 — use a number you look up yourself, never one from a call, text, or email

Mistakes people make with a LETTER 1058

  • Avoiding the Revenue Officer's calls — with an RO assigned, silence accelerates enforcement rather than delaying it
  • Missing the Form 12153 deadline while negotiating informally — file it to preserve rights even while talking

Official sources

Our summary paraphrases these sources. Last verified: BUILD-DATE 2026-06-09 + cross-ref 2026-07-11 (Claude Fable 5; live-fetched: irs.gov LT11/1058 page, CDP FAQs, Form 12153 PDF rev 7-2022, law.cornell.edu §6330, TAS Letter 1058) — 30-day CDP window confirmed unchanged; 'issued by a Revenue Officer' softened to 'usually' per TAS; dropped uncited 'larger or more complex balances' claim; added passport + Social Security levy consequences, no-extension note, hearing-address nuance, new sources, scamCheck; human re-verify before launch. Your printed notice always controls.

NoticeKey is not affiliated with, or endorsed by, the IRS or any state tax agency.

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