IRS Revenue Officer Assignment: What to Expect & Options

The IRS collection process is generally handled by the Automated Collection System (ACS) or an IRS revenue officer. When your account is in ACS, a computer system sends you notices and may also file tax liens or initiate wage garnishments or other involuntary collection actions. But if a revenue officer is handling your case, that means an individual is personally responsible for collecting your tax debt – they'll look at the situation closely and use whatever means possible to get you to pay. 

Revenue officer assignment is a big sign that the IRS is serious about how much you owe – and they want to be paid. 

This post outlines what to expect if a revenue officer contacts you, how to deal with these IRS employees, and how a tax pro can help. Ideally, you should never deal with a revenue officer on your own. To get help today, use TaxCure to find a tax professional in your area now.

Key takeaways

• Revenue officers – IRS employees who collect taxes.
• Revenue officer assignment – often happens if you owe a significant amount, have a history of noncompliance, or owe trust fund taxes.
• Contact – the first point of contact for individuals is typically a letter, but for businesses may be an in-person visit or phone call. 
• What to do – work with the officer and respond to their questions, but don't give them extra information. 
• How to protect yourself – get legal representation; remember, revenue officers work for the IRS, but your tax pro works for you.

What is a revenue officer?

A revenue officer is an IRS employee responsible for collecting unpaid taxes. Their role is to make contact with the taxpayer, gather financial information from the taxpayer, and determine the best way to get the taxes paid. 

In some cases, this may mean approving an installment agreement or an offer in compromise, but in other cases, that means going after the taxpayers' assets with involuntary collection actions. 

Remember, if a revenue officer is asking about your assets, they're trying to find a way to collect the tax debt – and unfortunately, that's not always going to be in a way that's comfortable for you. 

Authority of IRS revenue officers

IRS revenue officers can levy your wages and your bank accounts, as can the ACS. Revenue officers may also:

• Subpoena documents
• File court orders to obtain search warrants
• Levy accounts receivables or other business assets.
• File lawsuits to seize your home, as well as other personal and business assets
• Check your credit to help determine your ability to pay delinquent taxes

Can revenue officers arrest you?

A revenue officer cannot arrest you, but in cases of tax fraud or other suspected illegal actions, they may refer your matter to the IRS Criminal Investigations Division (CID). CI agents do have the right to arrest you.

Revenue officers vs revenue agents

Many people are understandably confused about the difference between an IRS revenue officer and an IRS revenue agent. They do not play the same roles. A revenue agent audits taxpayers. They may find you owe more than you initially claimed, but they will not be the person who takes action to collect. 

A revenue officer collects your taxes. They interview taxpayers and third parties, negotiate with taxpayers for payment, and take legal steps to collect your delinquent taxes.

 

In-person meeting requests – what to expect

The revenue officer assigned to you will work out of a nearby IRS field office, and they may want to meet you in person. To request an in-person meeting, they will send IRS letter 725-B. This explains how to contact the revenue officer and set up the meeting. Usually, you can choose if you want to meet at your home or business, or in their office. 

In the past, revenue officers were required to visit you in person for the first contact. This was the case for several decades, but in 2023, the IRS announced that it would no longer pay unannounced calls to people's homes. This change in policy was for the safety of both taxpayers and revenue agents. 

When revenue officers come to businesses

Although revenue officers don't go to homes without a scheduled meeting, they may show up at your business – particularly if you have unpaid payroll taxes. If you're not in, they'll leave Letter 5664 – FTD Alert Field Contact Letter. They may also leave Letter 5857 to request a phone call. 

What to do if a revenue officer comes to your home unannounced

In 2023, the IRS stopped making unscheduled house calls, but in very, very rare cases, the IRS may come to your door. This only affects a handful of taxpayers (maybe 100 to 200 per year) in cases where the officer needs to serve a summons or subpoena or needs to levy property that is in jeopardy of being hidden from the IRS. 

If this happens, it should not come as a total shock, because you would have already received IRS notices demanding payment. However, if you have doubts that the person at your door is a revenue officer, you have the right to ask for their identification. They carry a pocket commission, which is a plastic ID badge, and an HSPD-12 card. Each should feature a photo of the revenue officer and have a serial number.

How to work with a revenue officer 

A good revenue officer is expected to finish as many cases as possible and move on to other cases. It is not to their advantage to spend years trying to get every dime out of you if it’s unlikely you can pay. That's why they're often willing to work with taxpayers to set up payments, settlements, or other solutions.

To protect yourself, you should strongly consider reaching out to a tax pro if a revenue officer contacts you, but if not, consider these tips:

• Be honest, but don't offer extra info – if the revenue officer asks for information, you should typically provide it, but you don't want to give up more info than necessary. 
• Don't hide assets – hiding or transferring assets at this point can make it look like you're trying to evade paying taxes, which may constitute a crime. 
• Avoid incurring new tax debt – if you incur new tax debt or fail to file returns, the agent may not be willing to work with you. Ideally, you want to show them that you're interested in getting back into compliance. 

Unfortunately, you have no control at all over who the IRS assigns as your revenue officer, and like people in any profession, some are easier to work than others. If you feel that your revenue officer is unfair, you could speak with their Group Manager (GM), but it’s not likely the GM will take your side. If you do not get anywhere with the GM, you could go above even the GM’s head to their boss, the Territory Manager. But unless you can make an airtight case that the revenue officer acted incorrectly, this may cause more harm than good.

Be aware that if you get an authorized tax representative, not only can they advise you, but they can also deal with your revenue officer, so you do not have to do so. A professional understands what is essential and can often negotiate a better agreement than you could on your own.

What to do if a revenue officer enforces collections

Unless the collection of the tax is in jeopardy, the revenue officer must give you at least 30 days' notice before garnishing wages or seizing assets. If you receive a Final Notice of Intent to Levy with your right to a hearing, you can request a Collection Due Process (CDP) hearing. 

At the hearing, you get a chance to explain your side of the story in front of a neutral party – not your revenue officer. You can explain how the levy will hurt you, but you can also offer to set up payments or make other arrangements on your tax debt.

You also have the right to appeal through the Collection Appeals Program (CAP). This is an option in situations where you don't have CDP rights, but the steps are very particular. To protect yourself, consider working with a tax professional. 

What to do if your account is assigned to a revenue officer

You may want to consult with a tax professional long before a revenue officer contacts you. Once this happens, you would be very wise to get professional representation. The worst thing you can do is to ignore the revenue officer because they will move forward to collect from you no matter what. 

An experienced tax professional can help you determine your best options and how to negotiate with the revenue officer. Getting good representation can give you back some control and can save you a great deal of money. 

FAQs

What does an IRS revenue officer do?

They are responsible for collecting unpaid taxes. They find business and individual taxpayers and get them back into compliance, either by working with them to set up solutions or by initiating involuntary collection actions.

Are revenue officers armed?

No, they are not. They are civilian members of the IRS. In contrast, revenue agents who work for the IRS Criminal Investigation department may be armed.

Is a revenue officer the same as a revenue agent?

No, they are not the same. "Revenue" simply means they both work for the Internal Revenue Service (aka the IRS). Officers collect taxes. Agents audit returns or handle criminal investigations. 

Can a revenue officer take my house?

The revenue officer has the right to start the legal process that may lead to a foreclosure on your house, but they only pursue this option in very extreme situations.

What is Form 9297?

Generally, when a revenue officer is assigned to your case, they will send you Form 9297 (Summary of Taxpayer Contact). This form is designed to collect financial information so the revenue officer can identify a payment source. 

Get help dealing with revenue officers.

Start your search below to find the most qualified tax professional to help you with your unique situation. 

At TaxCure, we have a wide variety of tax professionals with diverse backgrounds to help taxpayers. You can also consider hiring a former revenue officer who now represents taxpayers with IRS tax problems.