Revenue Officers (ROs) are the most capable arm of the IRS. They have total authority over collection of tax debt, which means they can visit the individual at work or home, call, issue summons, levies or liens, seize accounts or property.

Comprised of about 6,000 members, this branch of the IRS only comes into play under extraordinary circumstances, such as: (1) when the IRS has been unable to collect via preliminary channels (levies, liens, calls, notices, etc.); (2) when the individual has regularly practiced tax evasion; (3) when the individual has only failed to fulfill certain types of taxes; (4) or when the individual has an extraordinarily grand liability.

Due to their limited caseloads, it is likely they will promptly follow through with collection threats, so their presence should be taken seriously. But there are certain advantages gained by their authority. Just as they can collect back taxes, they can also resolve back taxes by issuing Installation Agreements or enrolling taxpayers into Currently Not Collectable status.

Among their other powers, Revenue Officers can demand full tax filing compliance when negotiating tax debt. Even in the cases where the Automated Collection Service (ACS) has already enrolled the individual in Currently Not Collectible status without the current year’s tax return being filed, a Revenue Officer can place tax debt resolution on hold until the taxpayer’s filing compliance is gained.

Furthermore, all notices or summons sent by Revenue Officers should be responded to promptly. This may entail sending in certain forms, such as IRS Form 433-A/B or a Summary of Contact Form. Regardless of the request, it is advisable for the taxpayer to fulfill the requirements of the form and contact a tax attorney, rather than speaking directly to an RO.