Letter 1058: Notice of Tax Due & Collection Warning

Letter 1058 is an IRS notice informing you that you owe taxes and payment is overdue. It comes before more serious collection notices.

If you ignore Letter 1058, you will receive more serious notices leading to levy and garnishment.

What Is Letter 1058?

Final notice before action: Letter 1058 is typically sent after CP90 and CP91 to warn of escalating collection
Payment demand: It demands immediate payment or contact with the IRS to arrange resolution
Precursor to levy: If ignored, Letter 1058 leads directly to CP504 or LT11 (final notice before levy)
Action window still open: Responding to 1058 can prevent collection action if you arrange payment or request help

The IRS follows a specific sequence before collection action:

Letter 1058 is your last chance to stop escalation before final collection notices arrive.

1
Don't Ignore It
Ignoring Letter 1058 guarantees CP504/LT11, then levy action. This is your chance to prevent escalation.
2
Contact the IRS Immediately
Call the number on the letter or work with a tax professional to discuss payment options or request help.
3
Arrange Payment or Payment Plan
Pay what you owe or negotiate a payment plan. This stops collection escalation.
4
Act Before CP504/LT11 Arrives
Once you receive final notice, your options shrink drastically and the stakes become critical.