Letter 1058-A is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing used when the liability is on a joint return. Each joint filer must receive their own copy at their last known address. The 30-day CDP hearing clock runs for each spouse independently from the date on their respective copy.
Why Separate Copies Matter
Under IRC Section 6330(a)(1), both spouses on a joint return are entitled to notice before levy. The IRS does not satisfy that requirement by mailing one notice to a shared address. Each spouse must receive their own Letter 1058-A at their own address of record. If the spouses are separated or divorced, this matters. If one spouse received the notice and the other did not, the one who did not receive it may still have CDP rights.
The 30-Day CDP Window
File Form 12153, Request for a Collection Due Process or Equivalent Hearing, within 30 days of the date on your copy. Filing stops the levy, preserves judicial review in Tax Court, and gives you a chance to propose a collection alternative (installment agreement, offer in compromise, currently not collectible status) or to challenge the underlying liability if you have not had a prior opportunity to do so.
A late request can still be filed as an Equivalent Hearing request within one year of the Letter 1058-A date, but an Equivalent Hearing does not stop the levy and does not preserve Tax Court review.
Innocent Spouse Angle
If the liability is attributable mostly or entirely to the other spouse, Letter 1058-A is a trigger to evaluate innocent spouse relief under IRC Section 6015. The CDP hearing is a venue where innocent spouse relief can be raised. Filing Form 8857 before the CDP hearing is scheduled lets Appeals consider innocent spouse as part of the determination.
If a Letter 1058-A arrived in your name, call us at (813) 229-7100. The 30-day clock is firm, and joint-filer situations often have angles that a single-filer analysis misses.