IRS Letter 1058: Final Levy Notice from ACS
Letter 1058 is the ACS equivalent of the LT11 — same 30-day CDP deadline, same levy authority. The IRS Automated Collection System is preparing to seize your assets. You must file Form 12153 within 30 days.
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What Is Letter 1058?
IRS Letter 1058 is the final notice of intent to levy issued by the Automated Collection System (ACS) — the IRS unit that handles collection cases by phone and mail. Letter 1058 carries the exact same legal weight as the LT11: it provides your 30-day Collection Due Process (CDP) hearing rights under Internal Revenue Code Section 6330 and serves as the final notice before the IRS can levy your bank accounts, garnish your wages, seize your vehicles and real property, and intercept your tax refunds.
The key distinction is the issuing unit: Letter 1058 comes from ACS (the phone-based automated collection unit), while the LT11 comes from the Collection Field function (revenue officers working cases in person). Both require the same response: file Form 12153 within 30 calendar days, state the collection alternative you want (installment agreement, OIC, or CNC status), and prepare your financial disclosure.
Your 4-Step Response to Letter 1058
Open It Immediately — Note the 30-Day Deadline
Letter 1058 arrives by certified mail. The 30-day clock starts on the date printed on the letter. Mark day 30 on your calendar. If the deadline falls on a weekend or holiday, it extends to the next business day — but file early.
File Form 12153 — Request a CDP Hearing
Complete IRS Form 12153 and mail it to the address on Letter 1058 by certified mail with return receipt requested. State which collection alternative you want: installment agreement, Offer in Compromise, or Currently Not Collectible status. A timely CDP hearing request halts most levy action while the hearing is pending.
Prepare Your Financial Disclosure (Form 433-A)
The Settlement Officer will need your complete financial picture. Gather bank statements, pay stubs, asset records, and monthly expense documentation. An incomplete or inaccurate Form 433-A is the most common reason CDP hearing resolutions fail.
Get Professional Representation for the CDP Hearing
A CDP hearing is a formal legal proceeding. You have the right to representation by an attorney, CPA, or enrolled agent. Professional representation significantly improves your chances of a favorable resolution — especially when negotiating an OIC or CNC determination.
Related Resources
LT11 Response Guide
The Collection Field version of the final levy notice — identical CDP deadline and response.
Learn MoreCollection Due Process
Your full CDP hearing rights under IRC § 6330.
Learn MoreIRS Collections Defense
Professional representation to stop all IRS collection enforcement.
Learn MoreComplete IRS Notice Guide
Full reference of every major IRS notice and response guide.
Learn MoreLevy Release
If the IRS has already levied your bank account or garnished wages.
Learn MoreIRS Appeals
Your appeal rights after a CDP hearing determination.
Learn MoreGet Emergency Letter 1058 Help Now
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