For most delinquent taxpayers, their outstanding tax debt is pursued by the Automated Collection System (ACS). Once a tax balance exists, the system sends out a series of letters that lead up to an “Urgent” letter (CP503 or CP504) which forewarns of the IRS intent on taking levy action. Once the progression of letters is complete, the ACS system will eventually send out wage garnishments to your employers and bank levies to your financial institutions. However, some delinquent taxpayers are assigned to an individual IRS agent, known as a Revenue Officer, whose sole job responsibility is to pursue you and collect the outstanding tax debt.
Although the IRS claims that the revenue officers internal reviews and promotions are not based on their annual collection of delinquent taxes, we beg to differ. For this reason, we find many revenue officers to be relentless in their collection tactics. Many of them abuse their authority and use scare tactics that border on unethical when attempting to collect unpaid taxes. Many revenue officers take advantage of the fact that most taxpayers do not know their rights and will not assert them.
We urge you to tread with caution if your tax file has been assigned to a Revenue Officer. In fact, we recommend that you do not disclose any financial information whatsoever and assert your IRS Publication 1 right to find representation. If a Revenue Officer has been assigned to your file and you would like more information on being represented, please give us a call today at 1-800-721-3890.