IRS Notice LTR1058: Final Notice of Intent to Levy (CDP)
The IRS's final levy warning, granting you the right to a Collection Due Process hearing.
- Response deadline
- 30 days from the letter date
- Category
- Appeals & Collection Due Process
- Severity
- Critical
What does an IRS LTR1058 notice mean?
A Letter 1058 (LT11 is its automated cousin) is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is the last warning before the IRS can legally levy your wages, bank accounts, and other property. Critically, it grants you the right to request a Collection Due Process (CDP) hearing within 30 days, which pauses levy action and lets you dispute the collection or propose alternatives.
Why did you receive a LTR1058?
A balance remained unpaid through the earlier reminder and intent-to-levy notices, so the IRS issued this final notice to authorize enforced collection.
How to respond to a LTR1058 notice
If you want to preserve your appeal rights and stop the levy, file Form 12153 to request a CDP hearing within 30 days — this deadline is crucial. At the hearing you can propose an installment agreement, an Offer in Compromise, Currently Not Collectible status, or dispute the liability if you had no prior chance. Alternatively, pay in full or arrange a plan before the deadline.
What happens if you ignore it?
After 30 days the IRS can levy your wages and bank accounts and seize other assets without further warning. Requesting the hearing late forfeits the automatic levy hold and some appeal rights.
Common resolutions
- Request a CDP hearing within 30 days
- Pay in full
- Set up a payment plan
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For informational purposes only. Not legal, tax, or medical advice.