The LT1058 carries the same urgency as the LT11 — full levy authority in 30 days. Here's what it means and what to do before your window closes. Call (888) 684-4992.
The LT1058 (also called Letter 1058) is functionally identical to the LT11 — and just as urgent.
Both are Final Notices of Intent to Levy. Both trigger your 30-day right to request a Collection Due Process hearing. Both carry full enforcement authority: wages, bank accounts, Social Security benefits, and physical property. The difference is which IRS unit issued the notice, not what it means or what your deadline is.
If you've received an LT1058, treat it with exactly the same urgency as an LT11. You have 30 days from the date on the notice to protect yourself before the IRS can levy your assets without further warning.
The IRS has two primary channels for issuing Final Notices of Intent to Levy:
The fact that you received an LT1058 rather than an LT11 is itself meaningful. It means a specific Revenue Officer has been assigned to your account. This person is actively managing your case, has access to your full account history, and has the authority to initiate levy actions directly.
Revenue Officers are more proactive than automated collections — they make phone calls, visit homes and businesses, and move enforcement cases forward faster than the automated system. If a Revenue Officer has reached the LT1058 stage with your account, enforcement can begin quickly once your 30-day window closes.
Like the LT11, the LT1058 triggers your right under Internal Revenue Code Section 6330 to request a Collection Due Process hearing within 30 days of the notice date. Request it in writing, via certified mail, to the address on your notice.
When you timely request a CDP hearing:
- All IRS collection activity is automatically suspended while the hearing is pending
- You can propose alternative resolutions to the Appeals officer
- You can challenge the underlying liability if you never had a prior opportunity
- The Revenue Officer assigned to your case cannot take enforcement action during the suspension
This is your single most powerful immediate protection. The CDP hearing request should be the first thing you do — ideally today.
Dealing with a Revenue Officer is categorically different from dealing with the Automated Collection System.
A Revenue Officer can:
- Show up at your home or place of business without an appointment
- Contact your employer, bank, or business clients directly
- Issue levies and summonses independently
- Recommend trust fund penalty assessments for business tax liabilities
- Escalate your case to seizure faster than the automated system
When a Revenue Officer has reached the LT1058 stage, they have already assessed your account and determined that enforcement is appropriate. The LT1058 is them fulfilling the legal requirement to give you one last chance before acting.
Having a tax attorney or enrolled agent step in between you and a Revenue Officer changes the dynamic entirely. Professionals communicate in the Revenue Officer's language, know what documentation defuses situations vs. escalates them, and can negotiate resolutions that the Revenue Officer will actually recommend to their manager for approval.
Going into a Revenue Officer negotiation without representation is one of the highest-risk positions in the IRS collections process.
1. Request the CDP Hearing Immediately
Stops enforcement automatically. File in writing by certified mail to the address on the LT1058. Include your name, SSN, tax years, and a clear statement that you are requesting a CDP hearing.
2. Propose a Resolution to the Revenue Officer
Revenue Officers have authority to approve installment agreements and recommend OICs for accounts they manage. Working with a professional to approach the Revenue Officer with a complete, well-documented resolution proposal can result in enforcement being held in abeyance while the proposal is processed.
3. Offer in Compromise
If you cannot pay your full balance within the IRS's remaining collection window, an OIC may allow you to settle for less. Submitting an OIC suspends collection activity during review.
4. Installment Agreement
Monthly payments suspend enforcement once approved. For accounts managed by a Revenue Officer, the financial analysis is typically more detailed than streamlined agreements — expect to document your income, expenses, and assets fully.
5. Pay in Full
Eliminates the levy threat entirely. If you can access funds, this is the fastest clean resolution.
If there is one stage in the IRS collection process where attempting to go it alone is most likely to backfire, it is the Revenue Officer / LT1058 stage.
Revenue Officers are experienced, persistent, and have direct enforcement authority. They are also, in our experience, responsive to well-prepared professional representation. When Tax Titans' tax attorneys and enrolled agents step into a Revenue Officer case, several things happen:
The Revenue Officer assigned to your case is doing their job. Our tax professionals are doing ours — protecting yours.
📞 Call (888) 684-4992 now — we answer Monday through Saturday. Tell us you've received an LT1058 and we'll treat it as the priority it is.
📋 Submit a contact form — we'll reach out as soon as possible.
Is the LT1058 more serious than the LT11?
They carry the same legal weight and the same 30-day CDP deadline. However, the LT1058 indicates that a Revenue Officer — not just the automated system — is managing your case, which means enforcement can move faster and the Revenue Officer has more direct authority to act.
My Revenue Officer has called me several times. Should I call back?
Don't call back without speaking to a tax professional first. Revenue Officers are skilled collectors and conversations with them, without guidance, can result in you sharing information that accelerates enforcement. Let a tax attorney or enrolled agent handle that communication on your behalf.
Can I negotiate directly with the Revenue Officer assigned to my case?
Yes, but it is inadvisable without professional guidance. Revenue Officers negotiate with tax professionals regularly — they know what constitutes a complete, credible proposal and what doesn't. An incomplete or financially inaccurate proposal can damage your credibility and reduce the likelihood of a favorable outcome.
What if I've already missed the 30-day window?
You can still request an Equivalent Hearing (60 days from the notice date) or pursue a resolution agreement directly with the Revenue Officer. The path is narrower without the automatic enforcement suspension, but options remain. Call us immediately.
→ Back to: IRS Notices Explained: Complete Guide
→ Related: IRS LT11 Notice: The Other Final Levy Warning
→ Related: What Happens When an IRS Revenue Officer Shows Up at Your Door
→ Related: Offer in Compromise: The Complete Guide
Tax Titans | (888) 684-4992 | info@taxtitansusa.com
This article is for informational purposes only and does not constitute legal or tax advice.
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