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Hi from just answer. I'mCustomer I'll assist.
You could, but I wonder what you're trying to accomplish.
Filing a return you know overstates your tax just won't release your levy. You also likely have a substantial tax due each year with the self employment addition.
Getting the right return filed is the best solution, even if you have to act and get it done.
If an IRS revenue officer had been assigned, it is typically because you have more than one year of taxes due, or multiple years unfiled.
I have another suggestion for the future that can eliminate this issue and reduce your taxes. Incorporate, and pay yourself a wage. It eliminates the self employment tax on the income you do not pay totaled as salary. It also protects your income from IRS pursuit of your customers.
I hope this answered your questions. Please advise if you need anything further. If I have answered your questions, please leave positive feedback to complete your request. I'mCustomer