An IRS Revenue Officer Showed Up: What to Do

Someone from the IRS knocked on your door, called your business, or left a card asking you to call. If they identified themselves as a revenue officer, your case is no longer being handled by computer notices. It has been assigned to a person in IRS field collection.

That is serious, but it is not a reason to panic, and it is definitely not a reason to hide. Revenue officers work by deadlines. If you meet them, you have room to work out a solution. If you miss them, enforcement usually follows. Here is how to handle it.

Who revenue officers are

Revenue officers are IRS collection employees who work cases in the field, for individuals and businesses alike. The IRM lists the tools they use when deadlines are missed: lien notices, levies, summonses, seizures and, for businesses, the trust fund recovery penalty process. They also work out resolutions such as payment arrangements.

Under current procedures in the Internal Revenue Manual (IRM 5.1.10), a revenue officer's first contact is usually by phone or by an appointment letter, not a surprise visit. The IRM does allow unannounced field visits for things like serving a summons or taking a seizure action, and revenue officers may visit to observe a property without contacting you. So a visit is possible, and it should be taken seriously.

Step one: verify who you are dealing with

IRS impersonation scams are common, and the IRS acknowledges it. The IRM says the public's trust has been affected by the rise of IRS impersonation scams. It also says that when doing field work, revenue officers must carry their pocket commission and HSPD-12 identification to verify their identity.

• Ask to see both credentials. A real revenue officer expects this.
• Write down the officer's name and ID details, plus a phone number and the name of their manager.
• If you have any doubt, do not hand over money or documents on the spot. Look up the IRS's contact information yourself, from an official IRS notice you already have or from IRS.gov, and call to confirm. Do not rely on a phone number the visitor gives you.
• Read how to tell whether an IRS contact is real or a scam.

One clear tell: a real revenue officer does not ask to be paid with gift cards, prepaid debit cards, cryptocurrency or a wire to an individual. The IRM instructs revenue officers to have taxpayers make checks or money orders payable to the United States Treasury. If an officer ever accepts cash, the IRM requires a Form 809 receipt.

Step two: know your rights in the interview

Internal Revenue Code section 7521 sets the ground rules for interviews.

• You can stop and consult a representative. Under section 7521(b)(2), if you clearly say at any point that you want to consult an attorney, CPA, enrolled agent or other person allowed to represent taxpayers before the IRS, the officer must suspend the interview, even if you already answered some questions. The IRM (5.1.10.7.1) says the officer should allow at least 10 business days for that consultation.
• You can send a representative instead. Under section 7521(c), a qualified representative with a written power of attorney can represent you, and the IRS generally cannot require you to attend with them unless you have been served with an administrative summons.
• You get an explanation of the process. Section 7521(b)(1) requires the IRS to explain the collection process and your rights before or at an initial in-person collection interview.
• You can record the interview. Section 7521(a) lets you make an audio recording of an in-person interview, at your own expense, if you ask in advance. The IRM notes this right does not extend to phone calls.

There is an important exception. If the interview is one you were ordered to attend by a summons, section 7521(b)(2) does not require the IRS to suspend it so you can consult a representative. If you received a summons, read what to do about an IRS summons.

Step three: understand Form 9297 and its deadlines

At face-to-face meetings, revenue officers use Form 9297, which the current IRM calls the Information and Document Request, Collection. It lists what the officer wants from you and the deadline for each item. You keep the original; the officer keeps a copy. A Form 9297 is also issued when an interview is suspended so you can consult a representative.

Treat every date on that form as real. The IRM (5.1.10.9) tells revenue officers that when a deadline is missed, they should begin follow-up action within 15 calendar days, and that a phone call or letter asking about the missed deadline is not considered an appropriate follow-up. The follow-up actions it lists include filing a Notice of Federal Tax Lien, issuing a levy, issuing a summons, seizure, and the trust fund recovery penalty process.

If you need more time, ask before the deadline, not after. The officer has discretion to grant an extension.

Step four: prepare the financial statement

Revenue officers usually ask for a Collection Information Statement. Individuals and self-employed people use Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. Businesses use Form 433-B, Collection Information Statement for Businesses. These forms ask about income, expenses, bank accounts, vehicles, real estate, retirement accounts and more, and the officer will usually ask for documents to back them up.

The financial statement is where payment plans, collection delays and offers are decided, so accuracy matters. Leaving off an account can damage your credibility and create bigger problems.

What to do right now

1. Verify the officer's identity before sharing anything.
2. Get the officer's contact information and any deadline in writing.
3. Decide whether to bring in a representative now, and tell the officer if you will.
4. File any missing returns. Being current on filing is generally required before the IRS will agree to a payment arrangement.
5. If you run a business, stay current on payroll deposits. New unpaid payroll taxes make everything harder. Owners and officers can be personally liable; see the trust fund recovery penalty.
6. Start gathering financial records for Form 433-A or 433-B.
7. Meet every Form 9297 deadline, or ask for an extension before it passes.

What not to do

• Do not ignore the officer. Unanswered contact usually leads to liens, levies or a summons.
• Do not lie or leave assets off a financial statement.
• Do not move or hide assets.
• Do not pay anyone by gift card, wire or crypto, no matter what they claim.
• Do not let a deadline pass and then call to explain.

Getting help

Many people find it easier to let a representative handle a revenue officer from the first conversation. It keeps the interview focused, keeps deadlines on track, and gives you time to think. If a revenue officer has contacted you, you can reach our office through GetIRSHelp.com or at (813) 229-7100. If something has already been levied, start with the first 24 hours of an IRS emergency.