IRS Letter 1058 is a final notice of intent to levy and notice of your right to a hearing. It usually comes from an assigned Revenue Officer, while the LT11 is the same notice sent by the IRS's automated collection unit. Either one gives you 30 days to request a Collection Due Process hearing, which can pause levies while an independent officer reviews your case.
Thirty days pass quickly. Call (415) 754-0115 to schedule a free consultation, or reach the firm through the contact page as soon as the letter arrives.
What IRS Letter 1058 means
By the time this letter arrives, you have usually received several balance-due notices, often including a CP504. Letter 1058 is the notice the law requires before the IRS can levy most property, such as wages, bank accounts, commissions, accounts receivable and certain retirement funds. The letter lists the tax periods, the balance with penalties and interest, and the date by which you must act.
If a Revenue Officer sent it, the case has been assigned to a person in the field who may also ask for financial statements, set deadlines and visit your business. That is a signal to get organized quickly.
Before doing anything else, confirm the letter is genuine. A real Letter 1058 arrives by mail, names the tax periods and includes the hearing request form or instructions for obtaining it. If you are unsure, compare the contact details with those on the IRS website rather than calling a number from an unexpected phone message or email.
The 30-day window and why it matters
Requesting a timely Collection Due Process hearing
You request the hearing on IRS Form 12153, filed within 30 days of the date on the letter. A timely request generally:
- Suspends levy action on the periods in the request while the hearing is pending.
- Sends your case to the Independent Office of Appeals, separate from the collection function.
- Preserves your right to ask the Tax Court to review the Appeals determination.
The collection statute of limitations is also suspended during the hearing, which is a trade-off to understand before filing.
If you miss the 30 days
You can still request an equivalent hearing within one year of the letter date. Appeals will consider the same issues, but levies are not automatically suspended and the decision generally cannot be taken to the Tax Court. Another avenue, the Collection Appeals Program, is faster but offers narrower review.
Issues Appeals can consider after a Letter 1058
A better way to pay than a levy
Most hearings focus on a realistic resolution instead of a levy: an installment agreement, currently not collectible status, or an offer in compromise. Appeals will weigh whether a levy is more intrusive than necessary given the alternative you propose.
Whether you really owe the balance
You can dispute the underlying tax only if you did not receive a notice of deficiency or otherwise have a prior opportunity to dispute it. That is why earlier letters matter.
Spousal defenses and procedural problems
You can raise innocent spouse relief and argue that the IRS failed to follow required procedures, such as proper notice.
What Appeals expects you to bring
Appeals rarely approves an alternative without current financial information, usually IRS Form 433-A for individuals or 433-B for businesses, with supporting bank statements, pay stubs and expense records. You generally must also be current on filing required returns and, for business owners, current on estimated taxes and payroll deposits. Arriving with a complete package tends to make the hearing productive.
A practical plan for the 30 days
- Day one: write the response date on your calendar. Count from the date on the letter, not the day you opened it.
- First week: gather every notice you have received for the same tax periods and request account transcripts to confirm the balance.
- Second week: collect three to six months of bank statements, pay stubs, and records of rent or mortgage, car, insurance and medical costs.
- Before the deadline: file Form 12153 by a method that proves the date it was sent, and keep a complete copy. Check each box that applies and state the alternative you want to propose.
- Meanwhile: file any missing returns, and do not ignore calls or letters from the Revenue Officer. Staying responsive keeps the tone of the case cooperative.
Filing the request early is better than filing a perfect request late. Details can be supplemented once Appeals contacts you, but a missed deadline cannot be undone.
What levies can look like if nothing is done
A bank levy freezes funds in your account on the day it arrives, and after a holding period the bank sends them to the IRS; our article on releasing an IRS bank levy covers that situation. A wage levy takes a large share of each paycheck and continues until released. Our guide to stopping an IRS wage garnishment explains the release process, but preventing the levy is usually easier than undoing it.
How the firm can help
The Somal Law Firm, the Pleasanton practice of attorney Bob Somal, Esq., represents individuals and small businesses in the Tri-Valley, Alameda and Contra Costa Counties in IRS disputes and collection matters. An attorney can file the hearing request on time, prepare the financial disclosures, negotiate with the Revenue Officer or Appeals, and advise whether bankruptcy, which the firm also handles, would change the picture. Each case depends on its facts, so the first step is reviewing your letter and finances.
Frequently asked questions
Is Letter 1058 the same as an LT11?
They carry the same legal effect. Letter 1058 is typically issued by a Revenue Officer, while the LT11 comes from the automated collection system.
Can the IRS levy during the 30 days?
Generally the IRS waits until the window passes. Limited exceptions exist, such as levies on state tax refunds or where collection is in jeopardy.
What if I disagree with the Appeals decision?
After a timely hearing, you generally have 30 days from the determination letter to petition the Tax Court for review.
When you call, the firm will confirm your 30-day deadline and schedule a free consultation to map out a response. Call (415) 754-0115 now, or use the contact form as a secondary option.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.