| Detail | Information |
|---|---|
| Notice Type | Final Notice — Intent to Levy & Right to CDP Hearing |
| Urgency | 🚨 CRITICAL — 30-Day Deadline |
| Source | IRS Revenue Officer / Field Collection |
| Preceded By | CP504 or direct Revenue Officer contact |
| Followed By | Active levy, seizure of assets, federal tax lien |
| Key Right | Collection Due Process (CDP) Hearing — Form 12153 |
| CDP Deadline | 30 days from the date on the letter |
| IRC Authority | IRC § 6330 (CDP Hearing Rights), IRC § 6331 (Levy Authority) |
IRS Letter 1058 is a Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing. It carries the exact same legal weight as IRS Notice LT11 and IRS Notice CP90 — the IRS is telling you they will seize your assets unless you act within 30 days, and you have the right to request a CDP hearing to fight it.
The critical distinction: Letter 1058 is issued by an IRS Revenue Officer during field collection, not by the automated system. This means a live IRS employee is personally assigned to your case, has reviewed your file, and may have already visited your home or business — or plans to do so. This makes Letter 1058 potentially more urgent than an automated CP90 or LT11, because a Revenue Officer has broader enforcement tools and operates with more discretion than the Automated Collection System.
When you receive Letter 1058, you’re no longer dealing with a computer generating notices on a schedule. You’re dealing with a trained federal collection agent who has the authority to seize bank accounts, garnish wages, file tax liens, and in some cases physically seize property — including business equipment, vehicles, and real estate.
Because Letter 1058 and LT11 are so similar, this is the most important distinction for you to understand:
| Feature | Letter 1058 | LT11 | CP90 |
|---|---|---|---|
| Legal Effect | Final notice + CDP rights | Final notice + CDP rights | Final notice + CDP rights |
| 30-Day CDP Deadline | ✅ Yes | ✅ Yes | ✅ Yes |
| Issued By | Revenue Officer (Field) | Automated Collection System (ACS) | IRS campus (Federal Payment Levy Program) |
| Revenue Officer Assigned | ✅ Yes — actively working case | Possible but less common | ❌ Usually no |
| Delivery Method | Often hand-delivered or certified mail | Standard mail | Standard mail |
| Home/Business Visits | ✅ Likely | ❌ Unlikely | ❌ No |
| Enforcement Speed | Faster — RO can act independently | Standard timeline | Standard timeline |
| Negotiation Channel | Directly with Revenue Officer (through rep) | IRS phone lines / Appeals | ACS phone lines / Appeals |
| Typical Cases | Larger balances, business taxes, repeat issues | Varied | Varied |
If you received Letter 1058, it means your case has been escalated beyond automated collections. Here’s what that means in practical terms:
Unlike the Automated Collection System (which processes millions of cases through computer-generated notices), a Revenue Officer is a specific IRS employee who has been assigned to your case. They know your name, your address, your business, and your financial situation. They have a badge number, and they can show up at your door.
Revenue Officers conduct field visits. They may knock on your door, visit your place of business, interview your neighbors, or contact your business associates. This is legal — the IRS does not need your permission to visit. These visits are designed to assess your financial situation, locate assets, and encourage resolution.
While ACS agents operate primarily through the phone and mail, Revenue Officers can: - Hand-deliver notices (including Letter 1058) - Inspect business premises and inventory - Interview business associates and employees - File federal tax liens without waiting for systemic processing - Seize physical property — vehicles, equipment, inventory, real estate - Lock out businesses from commercial property in extreme cases - Summon financial records from banks, employers, and third parties
Revenue Officer cases are usually reserved for: - Large balances (often $50,000+) - Business/payroll tax liabilities (Form 941 or Form 940) - Repeat non-compliance (multiple years of unfiled returns or unpaid taxes) - Cases that ACS couldn’t resolve (transferred from automated to field) - Cases involving potential fraud or evasion (though this is rare)
Revenue Officers close cases. That’s their job. They have the tools and authority to enforce aggressively. This doesn’t mean they’re unreasonable — many Revenue Officers will work with cooperative taxpayers and their representatives — but it does mean the consequences of inaction are more immediate and severe.
| Filing Window | Rights Preserved |
|---|---|
| Within 30 days | Full CDP rights — levy suspended, Tax Court access, independent Appeals review |
| 31 days to 1 year | Equivalent hearing only — levy NOT suspended, no Tax Court access |
| After 1 year | No hearing rights — full levy authority |
Your 30-day CDP window starts from the date printed on Letter 1058, not the date you received it. If the letter was hand-delivered by the Revenue Officer, the delivery date matters. Calculate your deadline and mark it on your calendar.
Your first call should be to a tax professional, not the IRS. Once your representative files Form 2848 (Power of Attorney), all communication goes through them.
This is not optional at the Letter 1058 stage. You are dealing with an active Revenue Officer case and a 30-day deadline. Call 1-877-800-8180.
Your representative will prepare and file the CDP hearing request, suspending all levy action.
Your representative will need Form 433-A (individuals) or 433-B (businesses) with supporting documentation — bank statements, pay stubs, tax returns, and expense records.
Based on your financials, your representative will identify the best approach: installment agreement, Offer in Compromise, CNC, or a combination strategy.
| Feature | CP90 | LT11 | Letter 1058 |
|---|---|---|---|
| Source | IRS campus (Federal Payment Levy Program) | Automated Collection System (ACS) | Revenue Officer (Field) |
| Revenue Officer | ❌ No | Possible | ✅ Yes — assigned |
| Home/Business Visits | ❌ No | ❌ Unlikely | ✅ Likely |
| Physical Seizure Risk | Low | Low-Medium | Higher |
| Legal Effect | Final notice + CDP | Final notice + CDP | Final notice + CDP |
| 30-Day Deadline | ✅ Same | ✅ Same | ✅ Same |
| CDP | ✅ Identical | ✅ Identical | ✅ Identical |
| Tax Court Access | ✅ Same | ✅ Same | ✅ Same |
| Urgency | 🚨 Critical | 🚨 Critical | 🚨 Critical+ |
| Need for Representation | High | High | Essential |
Revenue Officers are trained to gather information that supports collection. Without representation, you may inadvertently reveal assets, income, or financial details that weaken your negotiating position.
Just like CP90 and LT11, missing this deadline eliminates automatic levy suspension and Tax Court access. With a Revenue Officer already on the case, enforcement can happen very quickly after the 30-day window closes.
Some taxpayers believe cooperating directly (without a representative) will lead to a better outcome. In reality, Revenue Officers work for the IRS and may push for payment terms that maximize IRS recovery — not terms that are in your best interest.
Revenue Officers have access to extensive databases and can summon financial records from third parties. Attempting to hide assets is not only ineffective — it’s potentially criminal. Cooperation (through a representative) always produces better outcomes than concealment.
If your case was transferred from ACS to a Revenue Officer, previous agreements with ACS may no longer apply. Letter 1058 represents a new phase of collection that requires a new response.
It’s not. It’s a final notice with a ticking 30-day clock, issued by a live enforcement agent who can seize your property. Treat it accordingly.
Client Situation: Patricia, a small business owner operating a catering company in New Jersey, received Letter 1058 in March 2025 when a Revenue Officer hand-delivered it during a visit to her business. She owed $87,000 in combined income tax and payroll tax from 2021-2023. The Revenue Officer had already visited twice — once to inspect the business and once to deliver the letter. Patricia had 26 days remaining on her CDP deadline when she called Global Gate.
The Challenge: Patricia’s catering business was profitable but seasonal, with tight margins and significant monthly expenses (commercial kitchen lease, staff, insurance, food costs). She couldn’t afford to pay $87,000 or even make large monthly payments. The Revenue Officer had already begun assessing her assets — including commercial equipment worth approximately $35,000.
Global Gate’s Approach: 1. Immediate Power of Attorney (Form 2848) — Filed within 24 hours, stopping all direct Revenue Officer contact with Patricia. 2. Emergency CDP hearing request (Form 12153) — Filed within 48 hours, with 24 days to spare. All levy and seizure activity suspended. 3. Comprehensive financial analysis — We prepared Form 433-A and 433-B showing Patricia’s personal and business finances. Her reasonable collection potential (RCP) calculated to approximately $19,000 based on limited equity in assets and minimal disposable income after necessary business expenses. 4. Offer in Compromise submission — We submitted an OIC for $19,000 as part of the CDP hearing — approximately 22 cents on the dollar. 5. Revenue Officer management — During the OIC review, we maintained communication with both the Appeals Officer and the Revenue Officer’s manager to ensure no unauthorized collection actions were taken. 6. OIC accepted — After 10 months of review, the IRS accepted Patricia’s Offer in Compromise for $19,000, payable over 24 months at $792/month.
Result: Patricia settled $87,000 in tax liability for $19,000 — a 78% reduction. Her business continued operating without interruption. No assets were seized. No bank levy or wage garnishment was issued. The Revenue Officer’s case was closed upon OIC acceptance.
Key Takeaway: The Revenue Officer had the authority and intent to seize Patricia’s commercial equipment — equipment worth $35,000 that was essential to running her business. Filing the CDP hearing within the 30-day window prevented that seizure and gave us the time to negotiate a settlement that saved Patricia’s livelihood. Without professional representation, the outcome would have been dramatically different.
Letter 1058 is a Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing. It has the same legal effect as LT11 and CP90 — the IRS intends to levy your assets in 30 days, and you have the right to a CDP hearing. The key difference is that Letter 1058 is issued by a Revenue Officer during field collection, meaning a live IRS agent is actively working your case.
Letter 1058 and LT11 carry identical legal rights and deadlines. The difference is the source: Letter 1058 is issued by a Revenue Officer (field collection), while LT11 is system-generated by the IRS Collection function. Letter 1058 signals a higher level of IRS attention — a Revenue Officer can visit your home or business, inspect assets, and enforce collection more quickly than the automated system.
A Revenue Officer is an IRS employee who works in the field to collect unpaid taxes. Unlike ACS agents who work by phone, Revenue Officers visit taxpayers’ homes and businesses, inspect assets, interview third parties, and have the authority to seize property. They typically handle larger, more complex cases — often involving business taxes, large balances, or repeat non-compliance.
Yes. Revenue Officers conduct field visits as a routine part of their job. They can visit your home, your business, or any location where they believe you have assets. They do not need your permission or a warrant to knock on your door and speak with you. However, they cannot enter your home without your consent (except with a court order). If a Revenue Officer visits, be polite, say as little as possible, and immediately contact a tax professional.
No. Once you have a representative who has filed Form 2848 (Power of Attorney), the Revenue Officer must communicate through your representative, not directly with you. Talking to the Revenue Officer without representation can lead to sharing information that weakens your negotiating position. Your first call after receiving Letter 1058 should be to a tax professional — not the IRS. Call Global Gate at 1-877-800-8180.
If you don’t respond within 30 days, the Revenue Officer can: levy your bank accounts, garnish your wages, seize your vehicles and equipment, file a federal tax lien, and in some cases seize your real property. Revenue Officers move faster than the automated system — enforcement can begin soon after the 30-day window closes. Ignoring Letter 1058 is one of the highest-risk decisions a taxpayer can make.
In extreme cases, yes. Revenue Officers have the authority to seize and sell business assets, including equipment, inventory, and accounts receivable. In rare cases, they can physically lock a business out of a commercial property. However, Revenue Officers generally prefer to collect through payment plans or asset agreements rather than shutting down a business — a closed business can’t make future payments. Professional representation is essential to demonstrate that keeping the business open serves the IRS’s collection interest.
You have 30 days from the date on Letter 1058. If you file Form 12153 within that window, levy action is suspended for the duration of the CDP hearing (typically 3-9 months or longer). If you miss the 30-day window, the Revenue Officer can levy as soon as the period expires — sometimes within days. Revenue Officers are generally more proactive about enforcement than the automated system.
Technically yes, but it’s strongly inadvisable without professional representation. Revenue Officers are skilled negotiators who handle collections daily. They may agree to installment agreements, but the terms may not be as favorable as what a tax professional could negotiate. Additionally, anything you disclose to the Revenue Officer — about income, assets, or financial situation — can be used in the collection process. Having a representative negotiate on your behalf ensures your information is presented strategically and your rights are protected.
In some cases, taxpayers receive multiple final notices for different tax years or different tax types. Each notice carries its own 30-day CDP deadline. File a separate Form 12153 for each notice (or request hearings for multiple periods on a single form). Your tax professional can help you coordinate the response to ensure all periods are covered.
Letter 1058 is the most serious notice in the IRS collection arsenal, because it means a real person — a Revenue Officer — is actively pursuing your case. Here’s your immediate action plan:
1. Check the date on Letter 1058. Your 30-day CDP deadline is absolute. Count the days.
2. Do NOT call the Revenue Officer. Your first call should be to a tax professional who can file a Power of Attorney and take over communication.
3. Call Global Gate Tax Relief at 1-877-800-8180. We’ll file Form 2848 (Power of Attorney) within 24 hours and Form 12153 (CDP hearing request) within 48 hours — stopping all levy activity.
4. Gather your financial documents — tax returns, bank statements, pay stubs, and business records. Your representative will need these.
5. Do not move money, hide assets, or close accounts. This can trigger immediate enforcement and potential fraud referrals.
Our team has represented hundreds of clients against Revenue Officers — and we know how to turn a crisis into a resolution. You have rights. Let us protect them.
About the Author Written by Safwan Al-Sayyad, who operates Global Gate Tax and Accounting in Irvine, CA
Last reviewed: September 2026 Reviewed by the tax professionals at Global Gate Tax Relief
