Balance due & the collection ladder

Letter 1058 notice — act this week

The same Final Notice of Intent to Levy as LT11 — the difference is who sent it: Letter 1058 usually comes from a revenue officer (a person working your case), LT11 from the automated system.

Last stop

What this letter is

The same Final Notice of Intent to Levy as LT11 — the difference is who sent it: Letter 1058 usually comes from a revenue officer (a person working your case), LT11 from the automated system.

Why you got it: A revenue officer is actively working an unpaid balance and is proposing to levy property.

What it is not

Not the levy itself — but its 30-day hearing window is identical to LT11's, and it closes the same way.

Your first move: Same as LT11: count 30 days from the letter date, and before it runs out, request the hearing (Form 12153), pay, or get a plan approved. With a revenue officer assigned, a documented phone call also matters.

Your deadline, counted

Every clock runs from this date — not from the day the letter reached you.

Your options, in the order most people should try them

1. Request the hearing

Pauses the levy for these periods and keeps every alternative on the table.

2. Work the officer

A revenue officer can hold collection while you document a plan, hardship, or a dispute — silence is what gets levied.

3. Pay / plan

Ends or pauses enforcement the same as at any rung — just with less time.

Your rights on this letter

  • Collection Due Process hearing before Appeals (Form 12153).
  • Tax Court petition within 30 days of an adverse Notice of Determination.
  • Collection alternatives throughout: plan, offer, hardship status.

How to respond

Form 12153 to the address on the letter, certified mail, return receipt. Keep everything.

Scam check

Comes by mail, frequently certified. Confirm the balance in your online account before paying anyone anything.

If you ignore it

The revenue officer can levy wages, receivables, and bank accounts, and the lien can be filed. An equivalent hearing stays available for one year — without the levy pause or Tax Court review.

Where this sits on the ladder: This letter stands on its own track — see the collection ladder for the enforcement road.

Included in the $39 IRSLetterDecoded Kit

  • The full response letter pack for this notice family
  • What to send — and what to NEVER send
  • The penalty-relief scripts and the payment-plan reality pages
  • Certified-mail proof discipline, start to finish

Get the Kit — $39, one time

One payment. No subscription. Yours to keep — every notice, every letter, every script.

Sources, checked 2026-10-19:
  • IRS — Collection Due Process (CDP) FAQs
  • 26 U.S.C. 6330; IRS Publication 1660