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- 1 What an IRS Revenue Officer Does and How They Handle Tax Debt: A Guide for Columbus Taxpayers
What an IRS Revenue Officer Does and How They Handle Tax Debt: A Guide for Columbus Taxpayers
When an individual or business owes back taxes to the IRS, the case may eventually be assigned to an IRS Revenue Officer—a field-level employee whose job is to collect unpaid tax debt and bring taxpayers into compliance. Understanding the Revenue Officer’s role, their authority, and how they approach your case can make a significant difference in the outcome.
This guide explains what Revenue Officers do, the notices they issue, what to expect if one contacts you, and when to involve a Columbus tax attorney.
What is an IRS Revenue Officer’s Role?
A Revenue Officer’s primary responsibility is to:
- Establish compliance, and
- Resolve or collect the tax liability
To do this, they focus on three major areas:
1. Filing Compliance
If required tax returns are missing, the Revenue Officer will request that they be filed quickly. You cannot negotiate any resolution—including an installment agreement or offer in compromise—until all required returns are filed.
2. Payment Compliance
A Revenue Officer will verify that you are current with ongoing tax obligations. This may include:
- Estimated tax payments (for individuals)
- Federal tax deposits (for businesses with 941 employment taxes)
They will set deadlines to ensure ongoing compliance before considering any resolution option.
3. Collection Analysis
To determine how the IRS can collect the debt, a Revenue Officer will request financial statements:
- Form 433-A for individuals
- Form 433-B for businesses
These forms help the IRS evaluate:
- Reasonable collection potential
- Ability to pay
- Potential enforcement actions
If cooperation breaks down or compliance is not established, the Revenue Officer can move forward with bank levies, wage garnishments, or asset seizure.
What Notices or Actions Can a Revenue Officer Take?
Final Notice of Intent to Levy (Letter 1058 or LT11)
This is often one of the first major notices issued. It gives the taxpayer legally required due process before the IRS can levy bank accounts, wages, or assets.
Issuing the notice does not guarantee immediate enforcement, but it gives the IRS the legal authority to proceed if necessary.
Notice of Federal Tax Lien
A Revenue Officer may file a federal tax lien, which attaches to all current and future property or rights to property.
This secures the government’s interest while the tax liability remains unpaid.
Form 9297 – Summary of Taxpayer Contact
This form outlines:
- Documents that must be produced
- Tax returns that need to be filed
- Deadlines for financial statements
- Other compliance requirements
Missing these deadlines greatly increases the chance of levies or asset seizure.
How Will the Revenue Officer Contact Me?
Typically, a Revenue Officer will:
- Send a notice identifying themselves, and
- Provide a date and time for the initial meeting or call
In some cases, they may visit your home or business, although unannounced visits are less common.
Will the Revenue Officer Visit My Business?
If your business owes employment taxes (941 taxes) or other business liabilities, a Revenue Officer may request a walk-through of your facility.
This allows them to:
- View business assets
- Understand operations
- Confirm financial disclosures
- Assess the potential for collection via asset liquidation
The walk-through also gives the officer a clearer picture of the business’s financial condition.
Are IRS Revenue Officers “Out to Get You”?
Most Revenue Officers we’ve worked with are reasonable, professional, and willing to work with taxpayers who communicate and meet deadlines.
However:
- Their job is to collect taxes—not advocate for you
- They have enforcement authority
- They must follow strict procedures and timelines
Cooperation is essential.
Failing to provide requested documents or missing deadlines significantly increases your risk of levies or asset seizure.
If you’ve been contacted by an IRS Revenue Officer, or if your individual or business tax debt has escalated, The McGuire Law Firm can help you evaluate your options and communicate with the IRS on your behalf. Contact the McGuire Law Firm and speak with a Columbus tax attorney today.