Summary: This article defines a revenue officer and their role within the IRS. Revenue officers are IRS civil enforcement employees focused on collecting significant tax debts and delinquent returns. Unlike typical IRS agents, they are “field” workers who conduct face-to-face interviews. Their duties include analyzing financial information, designing payment plans, and seizing assets to pay off taxes. Taxpayers approached by a revenue officer should request identification (pocket commission and HSPD-12 card). Lack of cooperation may lead to forced collection actions like wage garnishments. Taxpayers have the right to affordable resolutions, such as Offers in Compromise or currently not collectible status, when facing revenue officer actions.
One of the biggest struggles we see with our clients is them trying to deal with a revenue officer by themselves. A revenue office is an IRS civil enforcement employee who works cases that involve an amount of money owed by a taxpayer or a delinquent tax return. Their job is to collect tax debts on those cases the IRS has deemed significant. Usually individuals who owe more than $250,000 to the IRS will be assigned a revenue officer.
Revenue officers are not typical IRS agents, they are “field” workers. This means they conduct face-to-face interviews with taxpayers. Revenue officers duties include conducting face-to-face interviews with taxpayers, obtaining and analyzing financial information to determine their ability to pay the tax bill, designing payment plans to help those with tax liabilities pay them off over time, and garnishing wages and seizing property to pay off delinquent taxes. A revenue officer may also file extensions on statues of limitations for tax collection and initiate administrative and judicial actions.
A revenue officer will pay you an unannounced visit to your home or business or place of work. If you are approached by a revenue officer, it is important to ask them for their two forms of identification they are required to carry; a pocket commission and a HSPD-12 card. Both forms of identification have serial numbers and photos of the employee – and you can ask to see both. If you are not present, they will leave a “call card” on the door instructing you to contact them by a certain date. If you do not voluntarily comply with the request, revenue officers have the authority to summon your attendance to an IRS office.
If there is a lack of cooperation, they will take the next forced step and take control of your bank accounts, wages, retirement accounts, and other assets. The main goal of a revenue officer is to close a case by collecting the most money possible for their agency. You, as a tax payer, have the right to a resolution you can afford. These resolutions can include an offer in compromise, installment agreement, or being placed into a currently not collectible status. If you have been assigned a revenue officer and need help dealing with your IRS problem. Polston Tax can help! Call us today at 844-841-9857 or click below to schedule your free consultation.