IRS Revenue Officer Case Representation

October, 15 2024 by Kaylie Jonutz

If you received a letter from an IRS Revenue Officer, you might be wondering what that means and what steps you should take next. Take a moment to relax – we are here to offer assistance! Continue reading to discover more about the crucial role of Revenue Officers at the IRS and learn how TaxAudit’s Tax Debt Relief team can provide support.
 

What is a Revenue Officer, and what do they do?

Before discussing the duties of a Revenue Officer, let’s briefly discuss the role of IRS Collections. IRS Collections is responsible for collecting federal taxes that have been assessed by the IRS but have not yet been paid. Collections are also responsible for securing tax returns that individual and business taxpayers have not filed for several years.

Once a taxpayer is assessed for tax, the IRS sends a notice and demand letter for payment. If taxpayers don't respond or pay in full, their account will be assigned to a collection level. Most cases are first assigned to the Automated Collection System (ACS), but some may be assigned to the Collection Field function (CFf), where Revenue Officers handle them.

Here are some reasons why your case may be assigned to a Revenue Officer:

• You are a taxpayer who owes a substantial amount of tax.
• You are a taxpayer whose case was not resolved at the ACS level.
• You have a business with unpaid payroll tax deposits.
• You have not filed tax returns for several years.
• The IRS has reason to believe the tax collection may be jeopardized.

So, where do Revenue Officers come in?

A Revenue Officer is an IRS employee whose primary responsibility is to collect the tax that is due. Revenue Officers are highly trained and have the authority to place liens on a taxpayer’s assets, issue levies on bank and investment accounts, and garnish wages. Under certain circumstances, a Revenue Officer may even seize a taxpayer’s assets. Suppose it is determined the taxpayer cannot immediately pay the entire balance due in full. In that case, the Revenue Officer assigned will help the taxpayer reach a settlement agreement.

So, if you owe a significant tax debt, a Revenue Officer may be assigned to your case. They will contact you to schedule a meeting, during which they will request a Collection Information Statement. This Collection Information Statement will ask you to share details about your personal financial situation. For example, you will need to provide information about your bank accounts, investments, real estate, credit card debt, employment information, living expenses, etc. They will also request supporting documents to evaluate your ability to pay off the outstanding balance.

After meeting with a taxpayer and reviewing their documentation, Revenue Officers will assess their ability to pay off overdue tax debts. If full payment isn't possible, they can explore alternative options, like payment plans, penalty relief, or put collection activity on hold temporarily.
 

What if I owe employment taxes?

If a sole proprietor or business owes the IRS employment taxes, a Revenue Officer will be assigned to the case, even if the amount is under $250,000.
 

What should I avoid when speaking with my Revenue Officer?

Whenever a Revenue Officer is assigned to your case, it’s essential to be cautious with what you say, as making a single wrong statement could risk your chances of getting tax debt resolved in your favor. We personally do not recommend meeting or speaking with the IRS on your own – we always recommend hiring a qualified tax professional to represent you to the IRS.
 

How can TaxAudit’s Tax Debt Relief team help?

If you'd rather not talk to your Revenue Officer on your own, we're here to assist you! TaxAudit's Tax Debt Relief team will communicate with the Revenue Officer to work out a settlement for your outstanding taxes. We're ready to provide a free consultation with one of our top-notch Tax Professionals. During this meeting, we'll review your tax situation and help you determine the best course of action. Contact us today to learn more and get started.