Who are IRS Revenue Officers and IRS Agents?

If you have an issue with the IRS, you may deal with a number of IRS personal with different titles. Here are the main guys and gals working for the IRS. 

Revenue Agents Conduct Audits. Also known as “IRS Agents”, these IRS employees determine if the tax return is correct. IRS Agents have no collection power. They may request a meeting at your business, home or IRS office.

Revenue Officers Collect Money. They carry a badge. They are authorized to levy wages, bank accounts, and personal property. The first contact with a revenue officer may be an unannounced visit to your home or office. You should cooperate with them, but you are under no legal obligation to allow them into your home or office. Their favorite targets are self-employed business owners, high income earners, non-filers.

Offer Examiners and Offer Specialists. They review your offer to settle tax debt, and they communicate with you or your tax professional in the process of determining whether to accept or reject your offer.

Appeals Personal. The right of appeal is the most powerful tool available to the taxpayer. Your appeal will go to an appeals office consisting of one or more groups of Appeals Officers, each group supervised by an Appeals Team Manager. In my opinion, appeals personnel are among the most dedicated, most technically proficient individuals within the IRS. Appeals Officers are usually senior Revenue Agents or Revenue Officers who have demonstrated an ability to resolve cases on an agreed basis.

IRS Special Agents. They investigate tax fraud, non-filers, underreported income, and concealing income. If you are under investigation, you will probably be the last to know. If you are contacted by a Special Agent, keep quiet and let your attorney to do the talking.

If any of these IRS personal contact you, let us know, and we’ll discuss how you can resolve the situation.

Call us for a free tax defense analysis. Many of our clients also benefit from the Faith Firm free book, How to Get Tax Forgiveness.