IRS Notices

Letter 1058 IRS: Final Notice of Intent to Levy and What to Do (2026)

By Angeline Balsitis, EA · Reviewed by Melissa Ly, Chief Tax Officer · Updated June 6, 2026 · Editorial Standards

Why you got Letter 1058

You're holding Letter 1058 because an earlier balance went unpaid and the IRS collection process ran its full course without a resolution. This isn't the first letter the IRS sent — it's near the end of the line. Before this, you likely received a first bill (a CP14), one or two reminder notices, and a CP504 warning. Letter 1058 is the IRS saying, in plain terms, that it's done sending reminders and is now prepared to take your money.

The letter shows the tax years involved and the total amount due, including penalties and interest. It comes by certified mail for a legal reason: the IRS must prove it gave you notice and a chance to respond. If you want to confirm what the letter says, the IRS explains it on its Understanding your Letter 1058 or LT11 page.

One important point: a levy is not the same as a lien. A lien is a legal claim against your property. A levy actually takes it — money out of your bank account, a slice of every paycheck. Letter 1058 is the gateway to a levy, which is why the 30-day clock matters so much.

What happens if you ignore Letter 1058

Unlike earlier notices, ignoring this one has direct financial consequences. The IRS collection sequence escalates on a schedule, and Letter 1058 is the last stop before enforcement:

1. CP14 — your first bill. No enforcement.
2. CP501 / CP503 — reminder notices. The balance grows monthly.
3. CP504 — Notice of Intent to Levy your state tax refund. A federal tax lien becomes likely.
4. Letter 1058 / LT11 — Final Notice of Intent to Levy. You are here. The 30-day appeal clock is running.
5. Levy issued — after 30 days, the IRS can garnish wages and freeze bank accounts. A bank levy holds your funds for 21 days, then the money goes to the IRS.

In 2026, this timeline is unforgiving. IRS staffing is stretched thin, but levies and garnishments are issued by automated systems that don't wait for a human to review your file. Once the 30 days pass, your employer or bank can receive a levy notice without any further warning to you.

First: confirm the balance and the deadline

Before you do anything else, take ten minutes to verify the facts on Letter 1058:

• Find the notice date at the top of the letter and count 30 days forward. That's your CDP hearing deadline. Write it on a calendar.
• Log into your IRS online account and compare the balance shown there to the letter. Check whether recent payments posted to the right tax year.
• Confirm the letter is real. A genuine Letter 1058 arrives by certified mail, never by email or text. If you're unsure, our guide on what a certified letter from the IRS means walks through how to verify it safely.

If the balance is wrong — for example, you already paid or a return was misapplied — you still need to act within the 30 days. The CDP hearing is the place to dispute it, so don't let a believed error talk you out of meeting the deadline.

How to stop the levy: your real options

Letter 1058 makes it sound like the only choices are pay in full or get levied. In reality, several options can stop or prevent a levy, and which one fits depends on your finances:

• Request a Collection Due Process hearing — file Form 12153 within 30 days. This pauses levy action, gets a fresh set of eyes on your case through the IRS Independent Office of Appeals, and lets you propose a collection alternative.
• Installment agreement — a monthly payment plan (see the IRS payment plans page). For balances under about $50,000, a streamlined agreement can usually be set up without detailed financial disclosure, spread over up to 72 months. Setting one up generally stops the levy.
• Currently Not Collectible status — if paying anything would create real hardship, the IRS can pause collection. The debt stays, but wage garnishments and bank levies stop.
• Offer in Compromise — settling for less than the full balance. This is real but only when your assets and income genuinely can't cover the debt; the IRS runs the numbers, not the marketing.
• Penalty relief — first-time penalty abatement can remove the failure-to-pay penalty if you've been compliant for years, which lowers the total you owe.

How to respond to Letter 1058, step by step

1. Mark the 30-day deadline from the notice date and protect it above everything else.
2. Verify the balance against your IRS online account and your own records.
3. If you can pay in full: pay at IRS.gov/payments before the deadline. That ends the levy threat immediately.
4. If you can't pay in full: file Form 12153 to request a CDP hearing and choose a collection alternative — an installment agreement, hardship status, or an Offer in Compromise. Even a plan you start today prevents the levy.
5. If you believe the balance is wrong: still request the CDP hearing within 30 days and bring your proof. That's the proper forum to challenge it.
6. If you have unfiled returns or owe a large balance: get a professional review before you respond. The order you fix things in — returns first, then penalties, then the balance — changes what you end up paying.

Letter 1058 questions, answered

This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.

Related: trace your notice history with our CP504 notice guide, the earlier CP503 reminder notice, or learn why you got a letter from the IRS — or browse all guides.