IRS Letter 1058: Final Notice Before Levy
Letter 1058 is the IRS's final notice before it can levy wages, bank accounts, and other property. It gives you 30 days to request a Collection Due Process hearing.
Deadline
Request a Collection Due Process hearing (Form 12153) within 30 days of the letter date.
What Letter 1058 means
Earlier notices went unresolved. The IRS is legally required to send this letter before most levies, and it opens your appeal rights.
What to do
- File Form 12153 within 30 days.
- Gather income, expense, and asset information for a collection alternative.
- Consider an installment agreement, Offer in Compromise, or hardship status.
- Get representation if wages or business accounts are at risk.
Common questions
- Can a levy be released after it happens?
- Yes, in some cases, for example when you enter an installment agreement or the levy causes economic hardship.
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General information, not tax advice for your specific situation. Last reviewed 2026-10-16.