Your account has an overdue balance, and the IRS has not received payment or a response to your bill.

This is an urgent IRS letter from a Revenue Officer assigned to your case. You must address your tax liability as soon as possible.

• Do you agree with the amount the IRS claims you owe?
  • If you disagree, you have the right to dispute the IRS.
• Do you have the means to pay the full amount?
  • If paying in full would create a financial hardship, you may qualify to settle the debt for less than the full amount. You may also qualify for a payment plan.
• Is this your first time receiving a tax penalty?
  • You may qualify to eliminate some of those penalties through the first-time penalty abatement program.
• Do you want to appeal the IRS levy?
  • You have the right to request a Collection Due Process Hearing. Complete and mail Form 12153 to the IRS by the printed due date.

If you agree with the balance due and have the means to pay it, paying as soon as possible will help you avoid additional interest, penalty charges, and levies.

Known as the Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing, Letter 1058 is mailed after a taxpayer has been unresponsive to previous notices. Prior warnings about an outstanding tax debt include CP14, CP501, CP503, and CP504/CP504B.

LT1058 is sent from the IRS Revenue Officer handling your case with a 30-day deadline to address your tax liability before levies are pursued.

IRS Letter 1058 includes:

• Amount Due Immediately
• Payment Deadline
• Intent to Seize Your Property or Rights to Property
• Right to Request a Collection Due Process Hearing
• Payment Options
• Failure-To-Pay Penalty and Interest
• IRS Contact Information
• Revenue Officer Name

The IRS utilizes two different notices to inform taxpayers of potential asset seizure actions: Letter 1058 and LT11. While these notices both warn about impending levies, their origin within the IRS differs. The Automated Collection System (ACS) generates notice LT11, whereas a Revenue Officer directly handling your case issues Letter 1058.

When the IRS assigns a Revenue Officer to your case, it marks an escalation in collection efforts. These agents have significant authority to:

• Investigate your finances
• Verify assets and income
• Contact third parties
• Initiate levies and liens
• May visit your home or business
• Request detailed financial documentation
• Set strict deadlines for responses

Unlike the automated collection system, Revenue Officers handle complex cases personally and can make direct decisions about payment arrangements or collection alternatives.

While IRS Letter 1058 warns of incoming consequences, you still have a chance to resolve it. First, pay the full amount owed if possible. If you cannot pay in full, contact the IRS immediately to discuss payment alternatives like an installment agreement or Offer in Compromise. You can also file Form 12153 within 30 days to request a Collection Due Process hearing.

Be sure to gather all relevant tax documents and financial information before contacting the IRS. If you disagree with the amount owed, provide documentation supporting your position. Consider consulting a tax professional to help navigate your options and ensure a proper response within the required deadlines.

Form 12153 allows you to formally appeal IRS collection actions like tax levies by requesting a hearing with the IRS Appeals Office. When filed within 30 days of your collection notice, it typically stops IRS collection efforts while your case is reviewed. During the hearing, you can propose payment alternatives, dispute the tax amount, or explain financial hardships. Your form submission must detail your specific tax circumstances and appeal reasoning.

If you file Form 12153 after the 30-day deadline, you may still be entitled to a hearing. However, you will forfeit your rights to challenge the Appeals Office’s decision in Tax Court.