The Internal Revenue Service reaches out to taxpayers in a variety of ways while making sure that the country’s tax rules are fairly enforced. When the IRS may make direct contact with a taxpayer, there are a number of important factors to keep in mind. Optima Tax Relief reviews when and how the IRS contacts taxpayers.
Usually, the IRS will send several letters to a person who has a tax issue, such as an outstanding bill or a question regarding their taxes. Since interest and penalties can accumulate quickly, people are urged to reply to these letters as soon as possible. While most communication from the IRS will be via the U.S. Postal Service, taxpayers should be aware of other forms of communication that the IRS may use, especially in the collections or audit process.
Revenue officers, revenue agents, and IRS Criminal Investigation (IRS-CI) special agents might make in-person visits to taxpayers outside of IRS offices. While this might sound intimidating, taxpayers should note that all IRS employees are trained to be respectful of taxpayer rights. Taxpayers should note what each of these employee types are responsible for, so they know what to expect from their visit.
Revenue officers are civil enforcement officers from the IRS. Their main job is to resolve compliance issues that might include a taxpayer not filing their returns or not paying taxes. An in-person visit from a revenue officer could be unexpected for a taxpayer. In most cases, the visit will be to provide information, remind taxpayers of their tax responsibilities, and to try to bring the taxpayer into compliance.
Revenue agents are different from revenue officers. Agents will typically conduct in-person audits, usually at the taxpayer’s home, office, or wherever the organization’s financial records are located. Unlike revenue officers, revenue agents will contact the taxpayer before their visit and will do so by mail or phone. Both revenue officers and agents should carry two forms of official credentials with a photo ID and an official serial number. It is the right of the taxpayer to view these forms of identification, as well as request additional methods, to confirm their identity.
IRS-CI special agents are responsible for investigating potential violations of the Internal Revenue Code and other financial crimes. These special agents hold jurisdiction over tax, money laundering and Bank Secrecy Act laws. These agents should present their law enforcement credentials when making contact and conducting their investigations. IRS-CI agents can visit the taxpayer in question at their home or place of business without notice but will never demand any payment.
If a taxpayer receives a visit from one of these IRS employees without any previous knowledge or notice of any tax issue, they should be skeptical and should take further action to verify the identity of the agent. The IRS will always send multiple notices to the taxpayer before visiting in person. A taxpayer can report suspicious persons they think might be impersonating an IRS employee via phone or email. Staying up to date with the most common tax scams can help protect not only a taxpayer’s money but also their identity. A full list of recent tax scams and consumer alerts can be found on the IRS website.
