IRS Letter 1058 — Final Notice of Intent to Levy
What this means: Letter 1058 (issued as CP90 for some taxpayers) is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. You have 30 days to request a Collection Due Process hearing. After that, the IRS can seize wages, bank accounts, and other assets.
What is IRS Letter 1058?
IRS Letter 1058 (also issued as CP90) is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It starts a 30-day countdown: request a Collection Due Process (CDP) hearing within that window to pause levy action and preserve your appeal rights. Miss the deadline and the IRS can seize wages, bank accounts, and other assets.
Notice Type
Letter 1058 / CP90 — notice of intent to levy
Based on: Letter 1058 / CP90 received
- Bank freeze possible this week.
- Garnishment active or imminent.
- Lien is already public record.
What This Notice Means
Letter 1058 is the IRS's formal Final Notice of Intent to Levy, sent by a Revenue Officer or the Automated Collection System. It is legally identical to the LT11 and CP90 notices — the IRS uses different numbers for the same final warning. Receiving it means earlier balance-due notices went unresolved and the IRS is now authorized to seize your property once a 30-day appeal window closes.
Why You Received It
You received Letter 1058 because a tax balance remained unpaid through the earlier notice stages (such as CP14, CP501, CP503, and CP504). The IRS escalates to this final notice when it has not received payment, a payment arrangement, or a response. It can also follow a defaulted installment agreement or a newly assessed balance from an audit or substitute return.
What Happens If Ignored
If you do nothing for 30 days, the IRS gains full levy authority. It can garnish your wages every pay period, freeze and seize funds in your bank accounts, intercept state and federal refunds, and levy other assets such as accounts receivable. A Notice of Federal Tax Lien is often filed around the same time, damaging your credit and clouding title to your property.
Deadlines That Matter
- 30 days from the letter date — deadline to request a Collection Due Process (CDP) hearing and pause levy action.
- After 30 days — levy authority activates; the IRS can seize wages, accounts, and refunds without further warning.
- Up to 1 year — an Equivalent Hearing may still be requested, but it does not suspend levy action the way a timely CDP request does.
Resolution Options
Acting before the 30-day deadline gives you the most options:
- Installment Agreement — monthly payments that generally halt enforced collection.
- Offer in Compromise — settle for less than the full balance if you qualify.
- Currently Not Collectible — pause collection when paying would create hardship.
- Collection Due Process hearing — appeal the levy and negotiate within the 30-day window.
What happens after an LT11 Final Notice of Intent to Levy
- NOW
LT11 final notice issued. You have ~30 days before levies can begin.
- 30 DAYS
Penalty interest compounds daily. Balance grows automatically.
- 60 DAYS
IRS assigns a Revenue Officer. Collection action begins.
- 90 DAYS
Bank levy authority activated. IRS can freeze your account with 1 letter.
- 180+ DAYS
Wage garnishment, asset seizure, and property liens expand.
The earlier you act, the more options you have.
See What Options Apply to YouCommon Questions About Letter 1058
Is Letter 1058 the same as LT11 or CP90?
Yes. Letter 1058, LT11, and CP90 are all versions of the IRS Final Notice of Intent to Levy and Notice of Your Right to a Hearing. They carry the same legal weight and start the same 30-day Collection Due Process window.
How long do I have after Letter 1058?
You have 30 days from the date of the letter to request a Collection Due Process (CDP) hearing. Filing within that window pauses levy action while your case is reviewed and preserves your right to appeal.
What can the IRS take after Letter 1058?
Once the 30 days pass without a response, the IRS can levy bank accounts, garnish wages, seize state and federal refunds, and take other property. A federal tax lien is often filed around the same time.
Can I still set up a payment plan after Letter 1058?
Yes. Setting up an installment agreement, submitting an Offer in Compromise, or proving hardship can stop the levy. Acting before the 30-day deadline gives you the most leverage and protects your appeal rights.
What happens if I miss the 30-day deadline?
Missing the deadline doesn't end your options, but you lose the right to a pre-levy CDP hearing and the IRS can begin seizing assets. A tax professional can still negotiate a release, though it is harder once a levy is active.
Romy Cruz, EA
Licensed Enrolled Agent
Licensed Enrolled Agent (EA) · 15 Years IRS Tax Resolution
Romy helps individuals and businesses resolve IRS tax issues including liens, levies, installment agreements, penalty relief, and offers in compromise.
Content is reviewed periodically for accuracy and updated to reflect current IRS guidance and regulations.
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