LT1058 Notices

Letter 1058 is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing, issued by a revenue officer rather than by a campus or the Automated Collection System. It carries the same 30-day hearing right as a CP90 or LT11. What is different is that a named IRS officer has your file, and that changes how the next month should be handled.

What a revenue officer assignment means

Revenue officers handle the accounts the IRS considers larger, older, or more complicated, including most business payroll tax cases. They can visit a home or business, interview third parties, summon records, and recommend a levy or seizure. They also have the authority to agree to resolutions that ACS cannot, which makes them worth engaging with rather than avoiding.

Once Letter 1058 has been sent, the officer has met the notice requirement of section 6330. After 30 days, levies on wages, bank accounts, receivables and other property can follow without another warning.

The hearing right, and why to use it here

A collection due process request on Form 12153 within 30 days stops levy action on the listed periods and moves the collection alternative into the Independent Office of Appeals, where it is reviewed by someone other than the officer who proposed the levy. Tax Court review follows if Appeals rules against you.

In a revenue officer case the hearing often runs alongside direct negotiation with the officer. A resolution reached with the officer can be documented and the hearing withdrawn; if the officer's terms are unreasonable, the hearing is where a different outcome is possible.

Working with the officer

1. Respond to every deadline, in writing, and keep copies. Missed deadlines are how cases move to enforcement.
2. Provide the financial information requested on the IRS forms, accurately. Understating income or assets is a separate problem.
3. Get any unfiled returns in before the meeting. See back taxes.
4. Have a proposal ready: an installment agreement, an offer, or hardship status, with the numbers to support it.

Business and payroll tax cases

When the balance is unpaid employment tax, the officer will also be assessing whether owners or officers should be held personally liable for the trust fund portion. That interview deserves counsel before it happens. The trust fund recovery penalty page explains the exposure, and the IRS collections overview covers the sequence from first notice to levy.