IRS Letter 1058
Final Notice of Intent to Levy — Revenue Officer
A Revenue Officer is assigned to your case. This is the most serious IRS collection notice.
Deadline
30 days from notice date — CDP hearing must be requested immediately
Letter 1058 from a Revenue Officer carries the same 30-day CDP deadline as other final notices, but enforcement is typically much faster because a human agent is actively working your file.
Act within days — enforcement is imminent or already in progress.
Letter 1058 is the IRS Final Notice of Intent to Levy. It grants you a critical 30-day window to request a Collection Due Process (CDP) hearing to prevent seizure of wages or bank accounts. Failure to respond forfeits appeal rights and enables immediate levy action.
What IRS Letter 1058 Means
Letter 1058 is functionally identical to LT11 in terms of legal effect — it is a Final Notice of Intent to Levy that triggers your Collection Due Process rights under IRC §6330. The critical difference is who sent it: a Revenue Officer (RO).
Revenue Officers are field agents of the IRS. When a Revenue Officer is assigned to your case, it means the IRS has decided your account requires personal, hands-on collection. ROs have broad authority: they can show up at your home or business, interview you, summons your financial records, and initiate enforced collection immediately after the CDP deadline.
This is the most serious version of the final levy notice. Revenue Officers are persistent and experienced. They are assigned to cases with significant balances, business tax debt (payroll), repeat noncompliance, or cases where automated systems have failed to collect. Do not handle this without professional representation.
What the IRS Can Do If You Don't Respond
- Personally visit your home or business to demand payment or financial information
- Summons your bank records, financial statements, and third-party records
- Levy all assets — wages, banks, receivables, real property
- File federal tax liens and pursue asset seizure
- Recommend criminal referral in cases involving willful non-payment or fraud
- Require a Collection Information Statement (Form 433-A or 433-B) and verify it independently
What You Should Do Right Now
- 1
Request a CDP hearing (Form 12153) within 30 days — this is mandatory
- 2
Do not speak to the Revenue Officer without professional representation
- 3
Retain a CPA or EA who specializes in IRS collection defense immediately
- 4
Gather all financial records — the Revenue Officer will request them
- 5
Do not ignore calls, letters, or visits from the Revenue Officer
- 6
If a RO visits your business, be polite but do not answer substantive questions without counsel
Timeline – From First Notice to Levy
CP14 – First balance due notice
CP501 / CP503 – Reminder and urgent reminder
CP504 – Intent to levy your state tax refund
Letter 1058 – Final Notice of Intent to Levy (you are here)
Levy action begins if no response within the 30-day deadline
Resolution Options Available to You
File Form 12153 immediately to suspend collection and request review
A full financial disclosure to the RO may qualify you for a settlement
Revenue Officers can approve large balance installment agreements
Stop enforcement action with professional representation
Demonstrate to the RO that collection would create financial hardship
Frequently Asked Questions About IRS Letter 1058
What is a Revenue Officer and why are they different?
A Revenue Officer is a human IRS field agent assigned specifically to collect your debt. Unlike the Automated Collection System (ACS) which is computerized, an RO has personal authority and can visit you, summons records, and initiate enforcement much faster.
Can I talk to the Revenue Officer myself?
Technically yes, but it is strongly advised not to. Revenue Officers are trained interviewers and anything you say can be used to accelerate collection. Always have representation before any contact.
What balance typically triggers a Revenue Officer?
Generally $100,000+ in individual debt or any amount of unresolved payroll tax (Trust Fund) debt, though ROs are assigned to smaller cases when there is a history of noncompliance or business tax issues.
Professional References
IRC: IRC §6330 — CDP Rights; IRC §6331 — Levy; IRC §7602 — Summons Authority
IRM: IRM 5.1 — Field Collecting Procedures
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