Educational notice: This page provides general information about IRS Letter 1058. It is not tax advice and is not affiliated with or endorsed by the IRS.

Letter 1058 Explained: What It Means and Why This Notice Is Serious

Letter 1058 is an IRS letter that says the IRS intends to levy (take) property or income to collect an unpaid tax balance, and it also tells you about your right to request a hearing.

This page explains what Letter 1058 is, why people receive it, how it compares to other “final notice” letters, what rights it includes, and what usually happens next — in plain English.

What Is Letter 1058?

Letter 1058 is commonly titled something like “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” (The exact wording can vary slightly depending on the IRS version and situation.)

It is considered a final-stage collection notice. In other words, the IRS is saying it may take enforced collection action if the balance is not addressed.

Letter 1058 is closely related to other final intent-to-levy notices such as LT11 and CP90.

Takeaway: Letter 1058 is a “final warning” style notice and should be read carefully.

Why Did I Get Letter 1058?

People usually receive Letter 1058 when the IRS believes there is an unpaid balance and earlier notices did not resolve it.

Common reasons include:

An unpaid tax balance for a prior year
Earlier balance-due letters were sent, such as CP14
Reminder notices came later, such as CP501 and CP503
Stronger warning notices were sent, such as CP504
Mail issues, address changes, or missed letters earlier in the sequence

Takeaway: Letter 1058 usually shows up late in the notice timeline.

How Serious Is Letter 1058?

Letter 1058 is considered very serious because it is connected to levy action. The IRS is telling you they may take steps to collect the balance if it remains unresolved.

What it does mean:

The IRS intends to levy if the issue is not addressed
The letter includes formal appeal rights
The account is at or near enforcement stage

What it does not mean:

A levy has already happened
You are being audited
You are automatically facing criminal trouble

Takeaway: Letter 1058 is urgent, but it still includes rights and timelines.

Letter 1058 vs LT11 vs CP90: Are They the Same?

They are very similar in purpose. All three are commonly used as final intent-to-levy notices and typically include a right to request a hearing.

The differences are usually about format, labeling, or which IRS system generated the letter. The most important thing is that they are all considered “final notice” style letters.

LT11 — final intent to levy + hearing rights (common format)
CP90 — similar intent-to-levy + hearing rights
Letter 1058 — another final intent-to-levy letter often used in similar situations

Takeaway: Different code, similar message: final intent to levy plus hearing rights.

Does Letter 1058 Include Hearing Rights?

Yes. Letter 1058 typically includes the right to request a Collection Due Process (CDP) hearing.

The deadline is usually 30 days from the date on the notice. That timeline matters because it affects what rights are available.

The letter itself explains how a hearing request may be submitted and where it must be sent.

Takeaway: Letter 1058 is important because it includes formal appeal rights.

What Usually Happens After Letter 1058?

What happens next depends on whether the letter is addressed and on the details of the account. If it is ignored, the IRS may proceed with levy action after the notice period ends.

Levy actions can involve different types of property or income, depending on the situation. The letter is a warning that the IRS is prepared to escalate collection.

Some people also receive other collection notices around the same time, especially if multiple years or balances are involved.

Takeaway: Letter 1058 is often one of the final steps before enforcement.

Common Misunderstandings About Letter 1058

“This means the IRS already took my money.”
Not necessarily. This is a notice of intent, not proof of a levy.
“This is the same as a CP2000.”
No. CP2000 is usually about mismatched income information, not levy intent.
“This means I’m being audited.”
Letter 1058 is a collection notice, not an audit notice.

Takeaway: Letter 1058 is about collections, not audits.

Helpful Related Pages

Frequently Asked Questions About Letter 1058

Is Letter 1058 the same as LT11?

They are very similar. Both are commonly used as final intent-to-levy notices and usually include hearing rights. The label and format can differ.

Does Letter 1058 mean a levy is happening right now?

Not automatically. Letter 1058 is a notice of intent to levy and includes a notice period. The letter explains the timeline.

Does Letter 1058 come with a deadline?

Yes. It typically gives about 30 days from the notice date to request a hearing. The letter itself lists the deadline.

Is Letter 1058 related to an audit?

No. Letter 1058 is a collection notice. Audit letters are different and focus on verifying return items.

Should I talk to a professional after receiving Letter 1058?

If you need advice specific to your situation, a licensed tax professional (EA/CPA/attorney) can review your notice and account details. This site is for education, not personalized guidance.

This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.