Finding out that an IRS Revenue Officer has been assigned to your case can feel overwhelming. You might wonder who these officers are, why they’ve contacted you, and what your next steps should be. You may even be worried about potential penalties related to your taxes.
Fortunately, there is help available. At Thorgood Law Firm, we regularly work with clients with tax issues and can communicate with an IRS revenue officer on your behalf. With more than 20 years of experience, we have the knowledge and skill required to bring your case to the best resolution possible. Contact us today to discuss your situation with a New York tax attorney.
What Is an IRS Revenue Officer?
An IRS Revenue Officer is a field agent whose main job is to collect taxes and enforce compliance with tax laws. Revenue officers are assigned to more serious cases, especially where taxpayers have significant unpaid taxes or ongoing compliance issues. They may handle everything from unfiled returns to overdue employment taxes.
According to federal guidelines, when a revenue officer first contacts you, they’re supposed to provide you with IRS Publication 1, explain why they’re getting in touch, and determine if you’re following the rules or if you owe the government money.
Why Might an IRS Revenue Officer Contact You?
Usually, a revenue officer is assigned when the IRS believes there’s a larger problem.
For example:
- Significant Unpaid Taxes: If you owe a lot of back taxes and haven’t made payment arrangements, the IRS may send a revenue officer.
- Employment Tax Issues: If you haven’t made your Federal Tax Deposits (FTDs) on time or in full for your employees, that triggers special attention from the IRS.
- Repeated Non-Compliance: If you keep missing filing deadlines, ignoring notices, or have other ongoing issues, the IRS might escalate your case by assigning a revenue officer.
Being contacted by a revenue officer means the IRS is taking your situation seriously. However, it doesn’t automatically mean criminal charges—it’s generally a civil matter aimed at collecting what the IRS believes you owe.
How Do Revenue Officers Conduct Their Investigations?
Revenue officers will look into your financial situation. They may request records like bank statements, pay stubs, or business financials.
In cases involving overdue taxes, they can also:
- Explain Your Payment Options: This might include a payment plan or paying a lump sum if possible.
- Investigate Responsible Persons: If you’re an employer with unpaid payroll taxes, the officer may check who is personally responsible for ensuring those taxes get paid.
They also have the authority to issue liens or levies against your property if you don’t cooperate or fail to resolve the debt. For example, if you own a business that owes payroll taxes, the revenue officer can contact the business, ask for documentation, and potentially collect from your bank accounts if you don’t address the situation.
Are IRS Revenue Officers Different from IRS Special Agents?
Yes, very different. An IRS Special Agent works in the Criminal Investigation (CI) division, looking for tax fraud or other crimes.
A Revenue Officer, on the other hand, focuses on collecting taxes in civil matters. If a revenue officer believes you’ve done something illegal on purpose, they might refer your case to IRS Criminal Investigation, but that’s not their main function.
What If You Are Considering an Offer in Compromise?
If you owe a large amount and want to settle for less than the full amount, you can submit an Offer in Compromise (OIC). However, the revenue officer assigned to your case will examine your finances in detail—sometimes over 6 to 12 months. The revenue officer might ask you to complete and submit the IRS Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals).
They’ll check your:
- Income and Expenses
- Equity in Assets (like home equity, bank accounts, and vehicles)
- Recent financial transactions
They want to see if you truly can’t pay the full tax debt. If it appears you have the assets or means to pay more, your offer might be rejected, or you might need to provide additional documentation.
Do You Need to Follow the Revenue Officer’s Instructions?
Generally, yes. While you always have the right to consult a New York tax attorney, ignoring a revenue officer or refusing to cooperate can lead to serious consequences.
The IRS has broad powers to collect unpaid taxes, including filing liens on your property, freezing bank accounts, and even seizing assets in certain cases. If the revenue officer issues you a summons to produce documents or appear for an interview, failing to comply could escalate the matter.
What Happens if Payments Are Misapplied?
Sometimes, you might make a payment to the IRS that you intend to go toward a specific tax period or type of tax (e.g., paying off your 2021 tax debt first). If you don’t clearly designate how your payment should be applied, the IRS might put it toward a different liability, possibly one with a lower priority for you. To avoid confusion, always specify which year or type of tax you want the payment to cover.
Should You Communicate with the Revenue Officer or Get Help?
It’s vital to communicate carefully. A revenue officer will expect you to provide accurate information about your finances.
However, you might accidentally share details that don’t help your case or forget key facts. In these situations, getting assistance from a New York tax attorney can make a real difference.
A New York tax lawyer can:
- Act as Your Point of Contact: Instead of talking directly with the officer, you can often have your attorney handle discussions.
- Review Documents: Your attorney can look over IRS requests and ensure you provide the right documents—no more, no less.
- Negotiate Payment Arrangements: If you owe taxes, a lawyer can help you set up an installment agreement or an offer in compromise that fits your budget.
- Protect Your Rights: Attorneys ensure the IRS doesn’t overstep its authority.
What Steps Should You Take if a Revenue Officer is Assigned to You?
Below is a list of recommended actions if an IRS Revenue Officer is assigned to you:
- Stay Calm: Avoid panicking. Being contacted doesn’t mean you’ll automatically lose your home or business.
- Verify the Officer’s Identity: Ask for official credentials or check their name and phone number with the IRS.
- Gather Records: Start organizing your tax returns, bank statements, and financial documents.
- Communicate Promptly: Ignoring the officer’s requests can worsen your situation.
- Designate Payments: If you make any payments, specify which tax period or liability it should go toward.
- Seek Professional Help: Consult a New York tax attorney for guidance and representation.
Can an IRS Revenue Officer Seize My Assets?
Yes, if you don’t cooperate or arrange to settle your debt, the IRS has the legal authority to seize assets to satisfy unpaid taxes. This can include bank accounts, wages (through garnishment), and, in extreme cases, your home or business property.
However, asset seizures are relatively rare and usually come after repeated attempts to collect. If you’re proactive—by setting up a payment plan or exploring an offer in compromise—you can often avoid this situation.
Why Call a New York Tax Attorney if an IRS Revenue Officer Is Assigned to You?
An IRS Revenue Officer is not just a helpful auditor—they have real power to collect what they believe you owe. A New York tax attorney understands how the IRS works and can help you navigate the process. From clarifying your financial situation to negotiating payment terms, an attorney can reduce stress and make sure you’re treated fairly.
At Thorgood Law Firm in New York, we have over 25 years of experience assisting clients with IRS and New York State tax problems.
Our practice areas include:
- Offer In Compromise
- Installment Payments
- Penalty Abatements
- Unfiled Tax Returns
- Payroll Tax
- Criminal Tax
- Innocent Spouse Relief
- Sales Tax
- Liens, Levies & Wage Garnishments
- Audits
We tailor our legal counsel to each client’s unique situation, ensuring you get individualized attention throughout the process.
Call Thorgood Law Firm in New York if an IRS Revenue Officer Has Reached Out to You
If an IRS Revenue Officer has reached out to you or you suspect one might be assigned soon, it’s time to take action. Call Thorgood Law Firm in New York at (212) 490-0704 or contact us online to schedule a consultation with a dedicated New York tax attorney.
Don’t let fear or uncertainty dictate your next move. We’ve been helping people resolve serious tax problems for more than 25 years, and we’re prepared to guide you every step of the way. Contact us today to start finding the solution that’s right for you.
