Your phone rings. The caller says he is with the IRS, you owe back taxes, and a warrant will be issued today unless you pay right now. Or a text says your refund is on hold and you need to "verify" your account through a link. Your heart is pounding, which is exactly what the person on the other end wants.
Stop. Do not pay anything and do not give out any information yet. In about two minutes you can usually tell whether this is real. And if it turns out there is a genuine IRS problem underneath, you will know how to deal with it the right way.
The two-minute check
- Did this start with a letter in the mail? IRS procedures tell its phone staff to make taxpayers aware that, while the IRS does make outgoing calls, it will not call you about taxes you owe without first sending you a bill in the mail. A first contact by phone, text or email about a balance you have never seen in writing is a major red flag.
- Are they asking for personal or financial information? The IRM states that the IRS does not ask for personal identifying or financial information in unsolicited email, text messages, phone calls or postal mail. A link asking you to "confirm" your Social Security number or bank login is not the IRS.
- Are they threatening you? IRC 6304 bars the IRS from conduct meant to harass, oppress or abuse anyone in collecting tax, including threats of violence or other criminal means to harm your person, reputation or property, and abusive language. A caller threatening immediate arrest unless you pay in the next hour is acting like a scammer, not a revenue officer.
- Are they demanding payment before you have any chance to appeal? Before the IRS levies, IRC 6330 generally requires written notice of your right to a hearing with the IRS Independent Office of Appeals, with 30 days to request it. Real collection comes with written rights. "Pay now or else," with no paper trail, does not.
- How do they want to be paid? Under the regulations, a check or money order for federal tax should be made payable to the "United States Treasury." Nobody legitimate collecting federal tax tells you to buy gift cards, wire money to an individual, or send cryptocurrency to a caller.
If any one of these fails, hang up, delete the text, or do not click. Then verify on your own, using the steps below.
How to verify safely
The rule is simple: never use contact information supplied by the person who contacted you. Use a source you find yourself.
- Check your IRS online account. Go to IRS.gov by typing the address yourself, not by clicking a link, and sign in to your individual online account. Use it to look at your own account information, including any balance, instead of taking a caller's word for it. If your account does not match what the caller claims, treat the call as a scam.
- Call the number on a real IRS notice. If you have a genuine IRS letter, use the phone number printed on that letter. The IRM tells IRS employees to advise people to call the IRS toll-free number whenever a caller's identity is questionable.
- Verify a revenue officer. Revenue officers do visit homes and businesses. The IRM describes a process for taxpayers to verify a revenue officer's identity as an IRS employee using the officer's identification number. If someone claims to be a revenue officer, ask for that number, then call the IRS yourself to confirm. Read what to do when a revenue officer is at your door.
The private debt collection program
Here is the confusing part: sometimes a private company really is calling about your federal tax debt. IRC 6306 requires the IRS to enter into contracts with private collection agencies to collect certain inactive tax debts, such as accounts the IRS has not worked for a long period. The IRM states that the IRS began private collection of certain overdue tax debts in April 2017.
Under IRS procedures, the IRS notifies you first, by Notice CP40 and Publication 4518, that your account has been assigned to a private collection agency. The agency then sends its own initial contact letter before calling. Letters from both the IRS and the agency carry a Taxpayer Authentication Number used to confirm your identity and verify that the agency caller is legitimate. The IRS lists the names of authorized agencies on the Private Debt Collection page of IRS.gov, so check the name there yourself.
A few other points from the statute and the IRM:
- Under IRC 6306, the agency can request full payment or offer an installment agreement of up to 7 years. It cannot do anything an IRS employee would be prohibited from doing.
- Certain accounts cannot be assigned to an agency at all, including accounts with a pending or active offer in compromise or installment agreement, innocent spouse cases, and taxpayers who are identity theft victims or whose income falls below the statutory limits.
- You can ask at any time to have your account returned to the IRS. The request goes to the assigned agency.
If you did not get a CP40 from the IRS, and you cannot match the caller to the IRS list, treat the call as a scam.
How to report a scam
- Phone, mail or in-person impersonation: Report it to the Treasury Inspector General for Tax Administration (TIGTA) through the "IRS Scams and Fraud" reporting link on the TIGTA website. The IRM lists the TIGTA hotline at 800-366-4484 for people without internet access who suffered a financial loss.
- Suspicious email or text claiming to be the IRS: Do not open attachments or click links. Forward the email to phishing@irs.gov, then delete it.
- If you already paid or gave out information: Contact your bank or card issuer immediately, report it to TIGTA, and watch your accounts and your IRS online account for activity you did not authorize.
The real notices you should NOT ignore
The flip side matters just as much. Some people get burned by scams and then start ignoring every IRS letter. That is a costly mistake. These are real, time-sensitive notices that arrive by mail:
| Notice | What it means |
|---|---|
| Final notice of intent to levy and your right to a hearing | Starts the 30-day window to request a collection due process hearing under IRC 6330. See the final notice of intent to levy. |
| Notice of deficiency (the 90-day letter) | Your window to petition the Tax Court. See the 90-day letter. |
| Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing | Your window to request a collection due process hearing about a filed tax lien under IRC 6320. See the lien notice. |
| Letter 1153 | Proposed trust fund recovery penalty with a 60-day appeal window. See Letter 1153. |
| CP508C | Your tax debt was certified to the State Department, affecting your passport. See passport certification. |
If a letter looks real, verify it through your online account or the IRS phone number on IRS.gov, then act on it. Do not let suspicion turn into silence.
What not to do
- Do not pay anyone over the phone because they called you first and demanded it.
- Do not click links in texts or emails that claim to be from the IRS.
- Do not call back a number left in a voicemail or text. Find the number yourself.
- Do not ignore a real notice because you are afraid it is a scam. Verify it instead.
- Do not hire a "tax relief" company that calls you out of the blue promising to settle your debt for pennies.
Getting help
If you checked and the IRS problem is real, the next step is getting organized. Start with the first 24 hours of an IRS emergency. If you want a lawyer to look at a notice and tell you whether it is genuine and what it requires, our office can help. Learn more at GetIRSHelp.com or call (813) 229-7100.
Frequently asked questions
Does the IRS ever call you?
Yes, the IRS does make outgoing calls, and revenue officers do visit in person. But IRS procedures state the IRS will not call you about taxes you owe without first sending you a bill in the mail. If you have never received a letter about the balance, be very suspicious of the call.
How can I check if I really owe the IRS?
Type IRS.gov into your browser yourself and sign in to your individual online account to review your account information. Or call the phone number printed on a genuine IRS notice. Never use a phone number or link given to you by the caller or in an unexpected text or email.
Are private debt collectors allowed to collect IRS debts?
Yes. IRC 6306 requires the IRS to contract with private collection agencies for certain inactive tax debts. The IRS first sends you Notice CP40 and Publication 4518, and both IRS and agency letters include a Taxpayer Authentication Number. The authorized agencies are listed on the Private Debt Collection page of IRS.gov.
Where do I report an IRS impersonation scam?
Report phone, mail or in-person impersonation to the Treasury Inspector General for Tax Administration through the IRS Scams and Fraud link on the TIGTA website, or by calling 800-366-4484 if you lack internet access and lost money. Forward suspicious emails claiming to be the IRS to phishing@irs.gov.
Can the IRS have me arrested if I do not pay today?
A caller threatening immediate arrest for not paying right now is a hallmark of a scam. IRC 6304 bars the IRS from threats of violence or other criminal means to harm you in collecting tax, and before a levy the IRS generally must give written notice of your right to an Appeals hearing under IRC 6330.
This guide is general information, not legal advice. Tax law changes and every case turns on its own facts.