For individuals with delinquent tax debt, thoughts of IRS contact may haunt their daily thoughts. IRS operatives may be lurking, waiting, ready to move in and assert their authority. At least this has often been the public perception, albeit somewhat exaggerated. However, this may be more likely of an occurrence in 2016 as IRS representatives seem to be regularly “visiting” taxpayers at their homes and places of employment! The tax professionals at the Thorgood Law Firm can assist any taxpayer that receives an unexpected visit from IRS personnel. Just who are these representatives and agents of the IRS?
There are generally three types of IRS representatives. Perhaps two if you consider Revenue Officers and Revenue Agents to be generally the same. However, since Revenue Officers seem to have heightened and different duties from their Revenue Agent counterparts, let’s consider them separately for the purposes of this blog. The third category of IRS agent is that of Special Agents.
Revenue Officers
IRS Revenue Officers work in collection enforcement to pursue non-payers and non-filers. These are the folks that may show up for unannounced visits. They require financial information to make a determination if there is an ability to pay or some economic hardship. Revenue Officers also seize all types of property, real and personal, tangible and intangible.
Revenue Agents
IRS Revenue Agents audit tax returns, which may necessitate them meeting a taxpayer personally. Audits usually involve determining the correct amount of tax debt, but may evolve into a criminal investigation if a Revenue Agent finds instances of fraud including significant unreported income and/or illegal deductions. And this is a good transition point to the next category. . .
Special Agents
IRS Special Agents are criminal investigators that typically receive referrals from Revenue Agents and Officers. Some things that Special Agents prioritize include cases involving non-filers, fraudulent tax preparers, and off-shore “income-concealers.” Taxpayers that receive unannounced visits from Special Agents should say nothing and immediately call an attorney.
If you have received an unexpected telephone call or personal visit from an IRS Revenue Officer, Revenue Agent, or Special Agent, call THE TAX EXPERTS at the Thorgood Law Firm www.thorgoodlaw.com for a FREE consultation. Call 212-490-0704 today.
