IRS Notice · Letter 1058 · Final Notice of Intent to Levy

Letter 1058: the Final Notice, sent by a person

A Letter 1058 gives you the same rights as an LT11 and a very different situation. Here's what having an assigned revenue officer actually changes, and what it doesn't.

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A Letter 1058 gives you the same rights as an LT11 and a very different situation. Here's what having an assigned revenue officer actually changes, and what it doesn't.

There is a name and a direct phone number on this letter. That is the difference, and it is the whole difference. Every notice up to now came out of a system that processes millions of accounts and never looks at yours specifically. This one came from a person who has your file open on their desk, who has discretion the system does not have, and who will set deadlines that are not written in any statute. That cuts both ways more than people expect — an assigned officer is the first point in this process where anything can actually be negotiated. But the letter also starts a clock: you have 30 days from the date printed on it to request a Collection Due Process hearing, and when that date passes the right is gone for good.

(800) 236-3741, or (502) 658-6328 locally — answered 24 hours a day, seven days a week. After hours you reach our AI receptionist, not voicemail — it answers the common questions, takes your details, and books you the first available thirty minutes. During office hours you reach the office directly, in Georgetown.

If someone came to your door, or is coming back. You are not obliged to talk to anyone on your doorstep, and you do not have to answer questions on the spot. "I've received your letter, I'm getting advice, can we speak next week" is a complete and useful response — say it, and the conversation is over without anything going wrong. Unannounced IRS visits are now unusual enough to be worth verifying before you talk to anyone, and a revenue officer will have credentials they are required to show you.

The first call is free. Thirty minutes. No obligation, no conditions, no strings. Book a time →, or call the numbers above.

In thirty minutes you will know what to say when the officer next calls, whether their calls can come to a representative instead of to you, and what a proposal they will actually engage with looks like.

Every case here is reviewed and worked by Katherine personally. Not a processing department, and not a case manager relaying messages from someone you never meet.

Key takeaways

•A Letter 1058 is the Final Notice, Reply Within 30 Days — Notice of Intent to Levy and Notice of Your Right to a Hearing. Legally identical to an LT11 and a CP90.
•You have 30 days from the date on the letter to request a Collection Due Process hearing, on Form 12153.
•What is different is who sent it: a revenue officer, assigned to your case, working in the field rather than in a campus.
•A revenue officer will ask for a financial statement and will set their own deadlines for it. Those deadlines are not statutory — and missing them still has consequences.
•The same discretion that lets an officer escalate also lets them agree things a formula could not — a payment plan that does not fit a template, or a judgment about hardship. Whether that is available in your case depends on your account and your finances, not on the letter.

What a Letter 1058 is

A Letter 1058 is the letter the IRS must send before levying your wages, bank account or other property. Section 6330 of the tax code requires written notice of your right to a hearing at least 30 days before a levy, and this letter is how that obligation gets discharged.

Its content is the same as an LT11's. Its origin is not. LT11s are generated by the automated collection system. A Letter 1058 is issued by a revenue officer — an IRS employee assigned to your case individually, who works in the field rather than in a campus, and who has authority to make decisions about your account that no automated process can make.

Accounts get assigned to a revenue officer for reasons that are largely mechanical: the size of the balance, unfiled returns stacking up, payroll tax, a business still operating while a trust fund balance grows, or an earlier agreement that defaulted. It is not a judgment about you and it is not a sign that the IRS has decided you are dishonest. It is a decision about how much work the file needs.

Your clock — and the other clock

The statutory one first: 30 days from the date printed on the letter to request a Collection Due Process hearing. Publication 1660: "During the 30-day period from the date of the notice, you may request a hearing with Appeals." The regulation at 26 CFR 301.6330-1 runs it from the day after the date of the notice and states that actual receipt is not a prerequisite. Count from the letter.

Now the one that is not in any statute. A revenue officer will typically ask for a completed financial statement — the collection information statement — and will give you a date to produce it by. That date is theirs. It has no statutory force, and missing it does not forfeit any legal right.

It still matters, and pretending otherwise would be bad advice. An officer with discretion is forming a view about whether this account is going to resolve cooperatively. The deadline they set is one of the few pieces of evidence they have. Missing it without a word is the most common own goal at this stage — not because a rule was broken, but because it moves the file from "working with us" to "not responding," and those two files get handled differently.

Deadline	Where it comes from	What happens if you miss it
30 days to request a hearing	26 U.S.C. § 6330	The CDP right lapses. An equivalent hearing remains for a year, without its protections
The officer's date for financials	The officer	No right is lost. The file's handling changes

Sources: IRS Publication 1660; 26 CFR 301.6330-1; IRS, "Understanding your LT11 notice or letter 1058." Reviewed 27 August 2026.

What a revenue officer can do that the system could not

Both directions of this belong on the page, because a reader who only gets one half will act on a false picture.

More reach. An officer can meet you in person. Since July 2023 the IRS has ended most unannounced revenue officer visits: an officer will normally send an appointment letter — Letter 725-B — and schedule a meeting. Unannounced visits now happen in narrow circumstances, principally serving a summons or subpoena and sensitive enforcement involving seizure of assets. If someone arrives at your door unannounced claiming to be from the IRS, that is now unusual enough to be worth verifying before you talk to them.

An officer can also contact third parties — banks, employers, customers — in the course of investigating the account. Not without telling you first. Section 7602(c) of the tax code requires the IRS to give you advance written notice of a period in which such contacts may be made: at least 45 days before that period begins, and the period itself cannot exceed a year. There are narrow exceptions, including where there is a risk of reprisal and where a criminal investigation is pending.

They can recommend and pursue enforcement that an automated process would take much longer to reach. If a business is involved, they will want to know whether it is still operating and whether current taxes are being paid, and that second question tends to matter more to them than the historical balance.

More latitude. An officer can also agree things. They can accept a payment plan without it fitting a template. They can recognize that a business needs its receivables to keep trading. They can make a judgment about hardship that a formula would not reach. This is the first point in the collection sequence where a human being is authorized to say yes to something, and that is genuinely worth having.

That is what the assignment is for.

The single most useful posture with an assigned officer is neither avoidance nor confrontation. It is being the file that responds — on time, with what was asked for, and with a proposal.

If the officer is calling and you would rather they called someone else: (800) 236-3741, or Book thirty minutes →. A Power of Attorney is what moves those calls, and it is a step you would decide on after the call, not during it.

What happens if you do nothing

If the 30 days closes with nothing filed, the levy authority is live and there is a person able to use it.

A wage levy is continuous and stays attached until released or the balance is paid, with a portion of wages exempt. A bank levy freezes funds and the bank holds them for 21 days before sending them to the IRS — a genuine window, and the reason a bank levy is sometimes still recoverable. A Notice of Federal Tax Lien may be filed; it takes nothing but attaches to what you own and becomes public record.

The concrete difference an assigned officer makes to this paragraph is speed and specificity. An automated levy goes to whatever the system already knows about. An officer who has investigated the account levies what they have found.

The 30-Day Levy Response Checklist

What to pull, what to confirm before the first conversation, and what to have ready when an officer asks. The order we work in here. It asks for a first name and an email address. These sheets carry dated figures, and the list is how a correction reaches you when one of them changes.

[ Get the checklist ]

What to do in the next 30 days

1. Count 30 days from the date on the letter, and decide about the hearing separately from everything else. Requesting a Collection Due Process hearing preserves an option. It also suspends the ten-year period the IRS has to collect, until Appeals' determination becomes final — a real cost that should be a decision rather than a reflex.

2. Return the officer's call. This is the advice people most dislike and it is the one that changes outcomes most. You do not have to have answers. "I've received your letter, I'm getting advice, can we speak next week" is a complete and useful response.

3. Do not guess at figures on a financial statement. The collection information statement asks for income, expenses, assets and equity, and it is signed. An inaccurate one is worse than a late one — it becomes the document the whole case is worked from, and correcting it later costs credibility you will want.

4. Pull the transcripts before the first substantive conversation. Free, and you can request them yourself. Reading them is the harder part, and with an officer assigned it matters more than usual: an inaccurate proposal is worse than a late one, and the account is where the accurate numbers are.

5. Get every required return filed. An officer's first structural question is usually whether they all are. Almost no resolution is available until they are, and to an officer an unfiled return reads as an open-ended problem rather than a paperwork gap.

That is how it looks from their side of the desk, and it is not a judgment about you. Most people with unfiled years did not decide not to file — they had a bad year, missed one, and the next one was harder to face than the last. The reason to fix it first is mechanical, not moral: nothing else opens until it is done.

6. If a business is still trading, keep current taxes current. This is the single thing most likely to determine how the case goes. An officer looking at a business that is accruing new liability while negotiating about old liability draws a conclusion, and it is not a kind one.

7. When the meeting is arranged, you can say you would like representation present. That is a normal thing to say and it is not obstruction. What happens when a revenue officer visits →

The Kentucky note

Kentucky's Department of Revenue does not run an equivalent of the revenue officer program in the form the IRS does, and it does not need to — its collection powers are broader and its process is shorter.

The state can levy administratively, without a court judgment, once an assessment is final and the tax has been unpaid for 30 days after demand. Before levying it must send a written notice of intention to levy, by certified mail to your last known address, no less than ten days before the levy date under KRS 131.510(1). And there is no state hearing right triggered by a lien filing or a levy the way section 6330 triggers one federally: Kentucky's review is a 60-day protest at the assessment stage, in writing, and once it closes there is no second door.

So a person carrying both balances is in an odd position. The federal side has a human being and a hearing right; the state side has neither, and moves faster. Anyone weighing which to deal with first should be weighing that. How a Kentucky balance and an IRS balance interact →

Sources: KRS 131.500(1); KRS 131.510(1); KRS 131.110(1)(a), Kentucky Legislative Research Commission. Reviewed 27 August 2026.

What we see

The first week after an officer is assigned is where most of the avoidable damage gets done, and it is almost never done on purpose. People do not return the call — not out of defiance, but because they want to have an answer ready before they speak — and an officer reads that silence as a file that is not going to cooperate. So the first thing we do is make contact and get a Power of Attorney in, so there is somebody on the other end of the phone and a date the officer can hold us to. The other pattern worth naming is how much officers respond to specifics: a file that arrives with the returns in, the current deposits current and an actual proposal on the table is a different kind of conversation from one that arrives with an apology.

Katherine — you are welcome to modify the paragraph above with your first-hand version of that first week.

Katherine is a CPA, which places her in the category of representative the IRS recognizes as having unlimited rights to act for a taxpayer before it — including in dealings with an assigned revenue officer. In practice the useful part is narrow and specific: with a Power of Attorney on file, the officer's calls can come to a representative instead of to you, and the account can be read directly rather than reconstructed from letters.

Cases where the timetable is different

An assigned officer does not switch off section 6331(k). No levy may be made while a request for an installment agreement or an offer in compromise is pending, for 30 days after a rejection, during an appeal of that rejection, or while an agreement is in effect. That statutory bar applies whether your file sits with an officer or with a computer. It is why "arrive with a proposal" is practical advice rather than good manners — the proposal itself, once accepted for processing, is protective.

What an officer changes is everything around it: how quickly a rejected proposal is followed up, how specific the enforcement is, and whether anyone is willing to consider something that does not fit a template.

Two limits travel with it, and an assigned officer is exactly the person who would invoke the first. Section 6331(k)(3) borrows the exceptions in section 6331(i)(3), so the bar gives way where the IRS finds collection is in jeopardy, and it does not stop a federal refund being taken as an offset under section 6402. And a pending request suspends the ten-year collection period — the price of the protection, and it belongs in the decision.

An officer can compel documents, and that is a different power from asking for them. Serving a summons is one of the narrow circumstances in which unannounced contact still happens. If you have reached that point, it is a different conversation than the one this page is about.

If a levy has already been served, the question is release rather than deadline. Section 6343 requires release where the balance is paid, where the collection period has expired, where release will help you pay, where you enter an installment agreement whose terms do not allow the levy to continue, where the levy creates an economic hardship, or where the property is worth more than the debt and partial release would not hinder collection. On hardship the IRS's own wording is precise and worth reading twice: "If the levy on your wages is creating an immediate economic hardship, the levy must be released. If the levy on your bank account or other account is creating an immediate economic hardship, the levy may be released." Must, and may.

An assigned officer is generally the fastest route to a release, because the release is theirs to make. That is the clearest example of the point this page keeps making: the same discretion cuts both ways.

If the business is still trading, current compliance outranks the historical balance. An officer looking at a business accruing new liability while negotiating about old liability has already drawn a conclusion. Getting current deposits current is worth more than any argument about the past.

And your home is at the far end of this. A principal residence is exempt from levy unless a judge or magistrate of a United States district court approves the levy in writing. An officer cannot make that decision alone, whatever the tone of the conversation.

When we are not the right call

If the reason you cannot pay is that you are choosing between this and rent, food, utilities or getting to work, there is a service inside the IRS built for exactly that, and it is free.

The Taxpayer Advocate Service is an independent organization within the IRS, economic hardship of that kind is one of its qualifying categories, and the IRS's own wording is: "If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you." It is where the Federal Trade Commission's August 2026 consumer alert on tax debt directs people, and we are not going to pretend it is a worse option than hiring us.

An advocate case and a representative are not alternatives, though. These are the parts TAS does not do for you:

Returning the officer's calls — and, with a Power of Attorney on file, taking them off you entirely.
Meeting the date the officer set for the financial statement.
Putting a proposal in front of them that they will actually engage with.
Deciding about the hearing inside the 30 days on your letter, which nobody else's timetable pauses.

If that is your situation the first call is still short, and it is free. (800) 236-3741, or Book a time →.

Katherine M. Johnson, CPA, CTRS

Katherine M. Johnson is a licensed CPA with over 30 years of experience and a Certified Tax Resolution Specialist (CTRS). She personally handles every case — representing individuals and businesses before the IRS and state revenue departments nationwide.

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Where this sits in the sequence

Notice	What it is
CP14 → CP501 → CP503	The reminder ladder. No levy authority at any stage.
CP504	Notice of Intent to Levy. State refund reachable; the rate doubles.
LT11 / Letter 1058 / CP90▶ You are here	Final Notice, with the 30-day Collection Due Process hearing right.
Form 668-A / 668-W	The levies themselves — bank (one-time snapshot) and wage (continuous).

The same notice, from the automated system: LT11 — your 30 days and what a hearing does →Before this: CP504 — notice of intent to levy →What we do at this stage: IRS collection defense →All notices: The IRS notice index →

Frequently asked

Is a Letter 1058 worse than an LT11?

Not legally — same rights, same 30 days, same form. Practically it means an assigned revenue officer, which means faster and more specific enforcement if nothing happens, and more room to agree something if you engage.

Do I have to meet the revenue officer in person?

An officer will normally write first — Letter 725-B — and propose a time and place, rather than arriving unannounced; the IRS ended most unannounced visits in July 2023. You can say you would prefer to have representation present, and that is a normal and unobjectionable thing to say.

What if I can't meet the deadline they set for financial information?

Say so before the date rather than after it. That deadline is theirs rather than the law's, and an officer told in advance about a delay is in a different conversation from one who heard nothing.

Does requesting a hearing get the officer off my case?

No. It moves the collection question to the Independent Office of Appeals and normally stops levy action while it is pending, but the account stays assigned.

They asked about my business's customers. Can they do that?

They can — but the law requires them to tell you first. Section 7602(c) requires written notice of a period in which third-party contacts may be made, given at least 45 days before that period starts, and the period cannot run longer than a year. There are narrow exceptions. If contacts were made and you had no such notice, that is worth raising.

If you'd rather not work it out alone

We handle IRS collection matters for individuals and small businesses from our office in Georgetown, Kentucky. If a revenue officer has been assigned, we can put a Power of Attorney on file, read the account directly, and deal with the officer — including telling you plainly if what you need is the Taxpayer Advocate Service rather than us.

The first call is free. Thirty minutes. No obligation, no conditions, no strings. You will come away knowing what to say when the officer next calls, whether their calls can come to a representative instead of to you, and what a proposal they will actually engage with looks like. You do not need your paperwork organized; the letter and a rough sense of the years involved is enough to start.

Call (800) 236-3741, or (502) 658-6328 locally — or Book a time →. The line is answered 24 hours a day, seven days a week, so if it is late and you have just opened the envelope you can start tonight. After hours you reach our AI receptionist rather than voicemail — it answers the common questions, takes your details, and books you the first available thirty minutes. Katherine works the account herself.

This article is general information, not tax advice for your situation. Every account is different, the options described here are not available to everyone, and no outcome is guaranteed.

Next Level Tax Resolution is a private CPA firm in Georgetown, Kentucky. We are not affiliated with, endorsed by, or acting on behalf of the Internal Revenue Service, the Kentucky Department of Revenue, or any government agency.

The NLTR Office · Reviewed by Katherine M. Johnson, CPA, CTRS

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