The LT1058, often called Letter 1058 or LT1058, is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is functionally the same as the LT11 and CP90 — one of the most serious notices the IRS issues. After 30 days, the IRS can levy your wages, bank accounts, and other assets, but the same 30-day window grants your right to a Collection Due Process (CDP) hearing.
What this notice means
An LT1058 is typically issued by an IRS Revenue Officer, which means a real person is assigned to your case and collection is being actively pursued. The two essentials are the same as any final notice: you have 30 days to act, and you may file Form 12153 to request a CDP hearing. A timely request stops the levy, opens negotiations, and preserves your right to U.S. Tax Court review.
Why you received it
- Your balance remained unpaid through all earlier notices.
- A Revenue Officer has been assigned and is pursuing collection.
- No resolution is in place, and the IRS is authorized to levy after 30 days.
Deadlines and what happens if you ignore it
| Timeframe | What happens |
|---|---|
| Within 30 days | File Form 12153 for a CDP hearing — stops the levy |
| After 30 days (no action) | Revenue Officer may levy wages and bank accounts |
| Ongoing | Tax lien may be filed; interest keeps accruing |
| Best response | Resolve or request a hearing within 30 days |
A Revenue Officer is involved
An LT1058 usually means your case is in the hands of a Revenue Officer with broad power to levy and seize assets. The 30-day CDP window is your protection — use it. We move immediately to stop a wage garnishment or levy. See IRS Topic 201.
How to respond to an LT1058
- Mark the 30-day deadline now — it determines whether you keep your hearing rights.
- File Form 12153 to request a CDP hearing and stop the levy.
- Propose a resolution — installment agreement, Offer in Compromise, or Currently Not Collectible status.
- **Request penalty abatement** to reduce the balance.
- Engage professional representation to deal directly with the Revenue Officer.
How USCTS helps
When a Revenue Officer is involved, professional representation is invaluable. We file your CDP hearing request on time, deal with the officer directly so you do not have to, and negotiate a resolution that stops the levy. We pursue release of any existing lien or levy, resolve the underlying back taxes, and file any unfiled returns standing in the way.
Letter 1058 is a final levy warning. Call us now.
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