Final Notice of Intent to Levy (Letter 1058)

Most collection accounts live in the automated system, where actions are triggered by computer and timelines drift. A revenue officer assignment means the IRS considers your case worth individual attention, usually because of the size of the balance, unpaid employment taxes, or repeated non-response. Unlike the automated system, an officer sets deadlines personally and follows up on them personally, so commitments you make in a meeting or phone call are tracked by a person with the authority to act when they slip. Revenue officers can move faster and dig deeper than the automated system: they conduct interviews, request financial statements like Form 433-A or Form 433-B, summons records, and recommend seizures. Our revenue officer guide explains how these cases actually run; if the officer has scheduled a meeting, you likely also received a Letter 725-B.

Like every final notice in this family, Letter 1058 authorizes the IRS, after 30 days, to levy wages and other income, bank accounts, business assets, personal assets including vehicles and real estate, state tax refunds, and Social Security benefits. Filing Form 12153 within 30 days generally halts levy action, moves the case to the Independent Office of Appeals, and preserves Tax Court review of an adverse determination. After 30 days, an equivalent hearing remains available for up to one year but without those protections. The letter also carries the standard warning about passport certification for seriously delinquent tax debt.

Expect the letter to travel with company. Revenue officers commonly file a Notice of Federal Tax Lien around the same time if one is not already on record, and a lien filing carries its own separate hearing rights on its own separate clock. Read every enclosure and calendar every date; final-notice packets are designed to be complete, not gentle.

Founders and business owners see Letter 1058 disproportionately often because employment tax cases get assigned to the field. The playbook:

1. Get current first. Officers will not recommend agreements while federal tax deposits or required filings are still being missed. Stopping the bleeding is a precondition to every deal; our payroll tax debt guide covers the sequence.
2. File Form 12153 inside 30 days if you need levy protection while terms are negotiated.
3. Prepare a complete, honest financial statement. Officers verify what you submit. Gaps and optimistic numbers cost credibility you will need later.
4. Consider representation. A revenue officer case is the setting where an experienced practitioner most changes outcomes, from levy timing to the shape of the final agreement. A free consultation with a resolution specialist on our team is a low-risk way to gauge what is negotiable.