Revenue officers are highly skilled employees of the Internal Revenue Service (IRS) who are responsible for collecting back taxes and resolving tax debt cases. Their duties may vary depending on the IRS department they work for. Revenue officers receive more intense training than regular IRS employees. They have the ability to enforce the tax code and collect taxes from delinquent accounts as quickly as possible.
Absolute Collection Power
The IRS grants revenue officers substantial power to collect on tax debts. They have the ability to place levies (wage garnishment, order the banks of debtors to transfer funds to them) and send IRS notices; call taxpayers to meetings with IRS officers; place liens on property and/or assets, and use other collection actions against a debtor. They may inspect accounts and documents, and ask taxpayers to provide their financial information.
Revenue officers have a deep and comprehensive knowledge of the tax code. That provides them an advantage over taxpayers, as they use the tax laws to enforce actions to their fullest.
What You Can Do
A revenue officer will usually confirm whether or not a taxpayer is fully compliant with the tax laws. This includes filing of all tax returns and correctly paying any tax liabilities. As such, you’ll want to ensure that all past tax returns are filed, paycheck stubs and bank statements organized, and receipts for the deductions claimed are accessible. The revenue officer ask for tax and financial documents, including bank account statements and pay stubs.
Review past filings to ensure the correct amount of taxes was paid. An officer may perform an audit if they find discrepancies in the information they receive from third-party sources (employers, banks, etc.) and those reported on a return.
A revenue officer is assigned to a tax debt case for collection of unpaid taxes. If a taxpayer receives a notice from the IRS regarding collection and they cannot pay the tax debt, they can hire a tax attorney or an enrolled agent who specializes tax debt resolution to represent them. Having professional representation from an experienced tax professional can be a benefit when seeking the best resolution possible.