The Internal Revenue Service (IRS) employs specially trained Revenue Officers (ROs) to handle serious tax and filing delinquencies. These SB/SE (Small Business/Self-Employed) field agents do not audit tax returns; instead, they pursue unpaid taxes. If past notices and automated collection efforts have failed, a Revenue Officer may visit you or subpoena you to investigate. During an interview, an RO will gather facts and documentation, discuss payment or filing compliance issues, and, if necessary, explain enforcement actions like levies or liens. The RO’s goal is to resolve the debt – ideally by full payment or installment – while adhering to IRS procedures. They will also aggressively pursue non filed tax returns.
Role of Revenue Officers
Revenue Officers are IRS employees assigned delinquent accounts that need personal contact. Their duties include contacting taxpayers (by letter, phone, or in person), obtaining and analyzing financial information, and arranging payment plans when possible. Unlike IRS auditors (revenue agents) who audit tax returns, ROs focus on collection. They can levy assets, garnish wages, file notices of federal tax lien, and recommend offers-in-compromise or installment agreements under IRS law. They may also update or secure overdue returns (even preparing 6020(b) returns if needed).
In practice, an interview might follow the delivery of IRS notice L725-B/D (“Notice of Intent to Contact”), where the officer will request financial documents (via Form 9297, “Information and Document Request – Collection”). They will use the IRS’s Integrated Collection System (ICS) to document each action and verify compliance. An IRM example notes ROs handle situations like unanswered Notice of Intent to Levy letters on payroll taxes, at which point the officer intervenes.
Why You May Be Selected for an Interview
The IRS escalates cases to field officers when automated efforts stall or special issues arise. Common triggers include:
Ignored Notices
If you failed to respond to formal delinquency notices (e.g., Letter 1058/1059 – Notice of Intent to Levy), the IRS will send an RO. For example, an IRM case shows an RO took over after a corporation ignored a 1058 Levy Notice on unpaid Form 941 payroll taxes.
Large or Complex Debt
High-balance accounts, particularly those involving businesses or multiple tax returns, often require in-person contact. If an account has a substantial unpaid balance (e.g., back payroll taxes, trust-fund liabilities, or years of unfiled returns), the IRS will assign it to a revenue officer rather than automated collection.
Trust-Fund or Payroll Issues
When trust fund taxes (withheld payroll taxes) are unpaid, ROs will identify responsible individuals and interview them. The IRM specifically directs ROs to question corporate officers or LLC members about unpaid trust-fund taxes, using IRS Form 4180 to record their answers.
Note: Back payroll taxes can be criminally prosecuted. Seek representation if you are subpoenaed to speak to an R.O. or an auditor over back payroll taxes.
Complex Financial Situations
Cases with complicated finances (e.g., multiple businesses, disputed transfers, bankruptcies) often need a face-to-face interview. ROs are trained to visit the taxpayer’s business to “take a look” at assets when a telephonic or correspondence approach is insufficient.
Audit/Exam Coordination
If an audit or Appeals case exists, an RO will coordinate with those departments. For example, if a case has a related tax audit (open Form 420), the RO will work with the examiner or halt contact. (In no case may an officer ignore an appeal or levy freeze; IRM guidelines mandate coordination.)
Note: Non-filing can be criminally prosecuted – seek representation if you are questioned by and RO or Auditor over unfiled tax returns.
What Happens at the Interview – Procedures and Questions
The revenue officer’s interview is structured by IRS policy (Internal Revenue Manual, Part 5). You should expect the following:
Opening and Identity Verification
The officer should show official ID (pocket commission and HSPD-12 card) and identify the tax periods involved. If you have an authorized representative (such as dual-licensed attorney & CPAs), the officer must allow them to participate (and must suspend the interview if you request time to consult.
Information and Document Requests
The RO will ask for financial information and documentation. Typically at the interview, you’ll be handed Form 9297, which lists specific documents or information the IRS needs and deadlines for providing them. These items might include cancelled checks, bank statements, balance sheets, payroll journals, deposit records, or copies of filed tax returns. You should bring copies of ledgers, invoices, loan agreements, and other substantiation of income and expenses. (Per IRM, officers also review any Collection Information Statement (CIS) you can provide; if you haven’t prepared one, the RO will likely request one.)
Compliance Questions
The officer will go through a series of standard checks. According to IRM procedures, the RO will:
- Request immediate payment of any taxes owed and explain payment methods (cash, check, EFTPS, credit card, etc.).
- Request immediate filing of all delinquent tax returns (1040, 941, 1120, etc.).
- Verify previously claimed payments by asking for evidence (EFTPS receipts, canceled checks, bank debit notices).
- Discuss any pending installment plans, Offers in Compromise, or Appeals requests and resolve them if possible.
- Allow corrections: If the liability appears wrong, the RO may let you amend returns or suggest correcting filings.
- Full Compliance Check: The officer will use the ICS “Full Compliance Check” function to document your current status – are all required returns filed, taxes paid on time, and deposits made?
- Identify the cause: The officer will ask why taxes went unpaid (e.g. cash flow problems, oversight, etc.) and advise on avoiding future delinquencies. This “Cause and Cure” discussion is documented in ICS.
- Responsible parties: For entity cases, the RO will clarify who legally owes the tax. For example, in an LLC the officer will identify each member/owner and determine how the LLC is taxed to figure who is liable.
- Note: Never go into a responsible party interview without representation.
Asset & Income Inquiry
The officer will probe your current and projected ability to pay. You may be asked to provide or confirm information about:
- Bank accounts and balances, investment accounts, and cash on hand.
- Accounts receivable and contracts (especially if self-employed or a business).
- Real property (business or personal) and vehicle ownership.
- Future income (pending invoices, new contracts) and employment history.
- Payroll information (if you have employees or are a contractor, the officer will want records of wages, withholding, FICA, etc.).
If you cannot pay immediately, the RO may schedule a follow-up interview to obtain a Collection Information Statement (CIS) or other financial data. At minimum, expect to list liquid assets and sources of income on the spot.
Documentation and Follow-Up
Any requests the RO makes will be documented in writing. The officer will use Form 9297 to itemize all needed documents, which you should take away and comply with by the stated date. The RO will also record notes in the ICS system: for example, after issuing a Form 9297, the IRM requires a case note summarizing what was requested. If the interview uncovers new tax due or changes, expect the RO to explain forthcoming IRS notices or collection actions (liens, levies, disallowed offers, etc.) and deadlines.
Trust-Fund/Officer Interviews
If the session involves unpaid payroll (trust-fund) taxes, the officer may turn the interview into a formal trust-fund recovery investigation. You might be given IRS Form 4180 (the six-question officer interview form) to fill out for yourself or asked to bring corporate officers to answer these questions. This is how the IRS identifies who is personally liable for the corporation’s withholding taxes.
Legal and Procedural Risks
IRS revenue officer interviews carry significant risks. Anything you say or provide can be used in IRS enforcement or exponentially worse, IRS-CI clandestine criminal tax investigations. For example, the IRM explicitly warns that if fraud indicators are found during an interview, the case must be referred to IRS Criminal Investigation. Misstatements or inconsistencies (so-called “badges of fraud” like hiding assets, false records, or contradictory explanations) can trigger a civil fraud penalty or a criminal tax evasion probe. Even in a purely civil collection setting, admitting you intentionally hid income or falsified returns effectively hands evidence to investigators. Agents are trained to “take it to cash” – they assume every dollar of deposits is taxable unless proven otherwise.
The moment a Revenue Officer contacts you, our dual-licensed tax attorneys & CPAs at the tax law offices of David W. Klasing will step in to safeguard every procedural right you have under the Taxpayer Bill of Rights. We can immediately invoke your right to representation and require the RO to pause or reschedule any interview until we are present—blocking unguarded questions that could later be used as criminal admissions. We screen every request for records, insist on proper notice for field visits, and manage all communications so you never face an unexpected knock at the door. By controlling the interview’s scope and coaching you on precise, truthful answers (or when to assert privilege), we prevent casual remarks from morphing into expanded liabilities, third-party assessments, or a life-altering criminal tax fraud referral. At the tax law offices of David W. Klasing, our integrated legal and accounting defense keeps the IRS focused on resolvable collection issues—while shielding you and your assets from unnecessary exposure.
Contact the Tax Law Offices of David W. Klasing if an IRS Revenue Officer Wants to Talk
When a Revenue Officer schedules an interview, the information you provide can dramatically widen your exposure: one misplaced admission may add years of additional assessments or tip the case into a criminal investigation. At the tax law offices of David W. Klasing, our dual-licensed Attorney-CPAs immediately analyze your IRS transcripts, assemble ledgers, bank statements, payroll summaries, canceled-check proof of prior payments, and file any missing returns before you ever meet the agent. We coach you on concise, accurate answers, draft short summaries for complex items such as related-party loans, offshore accounts, or pending bankruptcies, and ensure every document is organized so you—not the IRS—control the narrative from the first question.
During the interview we invoke your rights under IRC § 7521 to pause or reschedule until we are present, then keep the discussion strictly within allowable scope. We object to fishing-expedition questions, insist on proper written requests (Form 9297), and shield sensitive financial analyses under attorney-client privilege through a Kovel engagement with our dual-licensed Attorneys & CPAs. If the officer introduces Form 4180 for trust-fund liability, we review every question with you before anything is signed; if willfulness indicators surface, we pivot to a criminal-tax defense posture on the spot, preventing you from handing CID a ready-made case.
After the meeting we dissect the RO’s notes, verify that compliance deadlines and lien procedures were followed, and craft the optimum resolution strategy—installment agreement, Offer-in-Compromise, or Collection Due Process appeal—while blocking unauthorized levies and third-party contacts. If the officer claims you cannot afford relief, our dual-licensed attorney & CPAs model cash-flow scenarios that prove otherwise; if the Service hints at transferee or nominee liability, our attorneys challenge the legal basis before assets are tied up.
A Revenue Officer visit is never routine; with coordinated legal advocacy, forensic accounting, and deep procedural mastery, we turn a high-risk encounter into a manageable outcome. Call the tax law offices of David W. Klasing at (800) 681-1295 or schedule a confidential, reduced-rate initial consultation today HERE.
