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URGENTCollection

Letter 1058

Final Notice - Right to Hearing

Complete guide for tax professionals on responding to IRS Letter 1058 notices, including deadlines, required documentation, and response strategies.

Response Deadline

30 days

Immediate action required to prevent levy

IRS: 1-800-829-1040View on IRS.gov

What Triggers This IRS Notice

  • 1All collection notices have been exhausted
  • 2Final notice before enforced collection
  • 3IRS is required to provide CDP hearing rights

What the IRS Is Claiming

  • Final notice of intent to levy
  • Notice of your right to a Collection Due Process hearing
  • IRS will proceed with collection after 30 days

Key Deadlines and Response Timelines

You have 30 days from the date of this letter to request a Collection Due Process hearing. This deadline is statutory and cannot be extended.

What Happens If You Do Not Respond

  • Levy action will proceed without CDP request
  • All assets become subject to seizure
  • You lose appeal rights if CDP deadline passes

Documentation Commonly Required

Copy of Letter 1058
Form 12153 completed
Financial statements and documentation
Basis for any dispute of the underlying tax

When IRS Information Is Incorrect

  • 1
    Challenge the underlying tax liability at CDP hearing
  • 2
    Propose collection alternatives
  • 3
    Request penalty abatement

How Tax Professionals Typically Respond

  1. 1

    File Form 12153 immediately

  2. 2

    Request CDP hearing within 30 days

  3. 3

    Prepare for hearing with full financial disclosure

  4. 4

    Consider collection alternatives to propose

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Related Notices

CP2000

Income Discrepancy Notice

CP14

Balance Due Notice

CP501

Reminder Notice

CP503

Second Reminder Notice

CP504

Intent to Levy Notice