When most taxpayers get the IRS notice 1058 they get a lot of other information in the Notice.
However, Received IRS Final Notice of Intent to Levy – Stop IRS with a CDP
Most taxpayers are overwhelmed by the IRS final notice of intent to levy and they overlook a very important process that can stop IRS immediately.
When receiving the final notice of intent to levy you can file a CDP or a collection due process notice.
The filing of the collection due process holds the case and sends it to an IRS appeals agent who as a general rule will work more closely with the taxpayer than the ACS unit who is currently managing the case.
As a general rule a taxpayer will find a better result dealing with an appeals agent and the IRS service centers.
The request for a collection due process or a  Equivalency hearing can be filed if the Internal Revenue Service has issued one of the following lien or levy notices.
You can file the CDP on the notice of the filing of a federal tax lien, a notice of intent to levy, a notice of jeopardy levy, the notice of levy on your state tax refund, and a notice of levy.
Any time the Internal Revenue Service has sent one of the above notices you can file a collection due process. You do so on form 12135.
Collection Due Process Procedures
The IRS is required to notify taxpayers in writing that a lien has been filed or when it intends to levy.
A taxpayer is allowed to appeal the filing of the lien or proposed levy action through the CDP by filing a hearing request. This hearing request must be received within 30 calendar days plus five business days of the filing of the lien or within 30 calendar days of the date of the Notice of Intent to Levy.
If a taxpayer’s hearing request is submitted on time, the IRS will suspend all collection efforts and the Office of Appeals (Appeals) will provide the taxpayer a CDP hearing. If a taxpayer’s hearing request is not submitted timely, Appeals has discretionary authority to provide the taxpayer an EH and consider the same issues as in a CDP hearing for both liens and levies; however, the IRS is not required to suspend collection action, and the taxpayer does not have the right to a judicial review.
Taxpayers are entitled to one hearing per tax period for which a lien or Notice of Intent to Levy has been issued. The hearing is conducted by an appeals officer or settlement officer (hearing officer) who has had no prior involvement with the unpaid tax.
During the hearing, the hearing officer must verify whether the requirements of all applicable laws or administrative procedures related to the lien or Notice of Intent to Levy were met.
The hearing officer must also address any issues the taxpayer may raise relevant to the unpaid tax, the filing of the lien, or the proposed levy, such as whether the taxpayer is an innocent spouse; determine if collection actions were appropriate; and decide if other collection alternatives would facilitate the payment of the tax.
The hearing officer must determine whether any proposed collection action balances the need for efficient collection of taxes with the taxpayer’s legitimate concerns.
The taxpayer may not raise an issue that was considered at a prior administrative or judicial hearing if the taxpayer participated meaningfully in the prior proceeding.
At the conclusion of a hearing, Appeals provides the taxpayer a letter with the hearing officer’s findings, agreements reached with the taxpayer, any relief provided to the taxpayer, and any actions the taxpayer or the IRS are required to take.
For a CDP case, the taxpayer receives a Letter 3193, Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330, which provides an explanation of the right to a judicial review.
If the taxpayer disagrees with the Appeals decision, he or she may petition the Tax Court. For an EH case, the taxpayer receives a Letter 3210, Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330.
If the taxpayer disagrees with the Appeals decision in an EH, he or she may not petition the courts.
For both applicable CDP and EH cases, the taxpayer may receive a Form 12257, Waiver of Appeals Notice of Determination in a Collection Due Process Hearing,[21] or a Form 12256, Withdrawal of Request for Collection Due Process or Equivalent Hearing. Waiver Form 12256 and Letter 4382 are applicable when the taxpayer agrees with Appeals, waives the right to a judicial review, and waives the suspension of collection action.
Withdrawal Form 12257 and Letter 4383 are applicable when the taxpayer has reached a resolution with the IRS regarding the tax and tax periods and he or she is otherwise satisfied that a hearing with the Office of Appeals is no longer needed.
The CDP or EH case is generally reviewed by the hearing officer’s manager at the completion of the case to evaluate whether the hearing officer followed all requirements and procedures.[22]
After Appeals has made a determination on a case, if the taxpayer has a change in circumstances that affects the Appeals determination or if the Collection function does not carry out the determination, the taxpayer has the right to return to Appeals.
The Appeals office that made the original determination generally retains jurisdiction over the case.
 
Received IRS Final Notice of Intent to Levy – Stop IRS with a CDP