IRS Collections: Assignment to a Revenue Officer
IRS Revenue Officers are well-trained, local IRS agents that possess broad power to collect tax through levy, garnishment, and asset seizure. Revenue Officers are generally assigned cases involving a significant amount of tax debt, seriously delinquent tax return filings, complex financial analysis, employment tax matters, and/or other complex circumstances. If an IRS Revenue Officer has contacted you regarding significant past due tax debt, it is critical to seek legal counsel immediately to protect your rights.
Revenue Officers are primarily focused on collecting as much tax as possible. They thoroughly investigate your financial ability to pay your tax debt while also exercising broad authority to interview and obtain information from you and third parties such as employees, business partners, and accountants. Revenue Officers can also Summons (similar to a Subpoena) information.
While Revenue Officers are not directly involved in criminal investigations, they can refer cases to the IRS Criminal Investigation Department if they suspect fraud or criminal activity. This means that notes, memoranda, and testimony collected by a Revenue Officer could be used against you in a separate criminal proceeding. Because of these potential risks, taxpayers should secure legal representation and defer all communication with the Revenue Officer to their attorney.
We invite you to request a consultation with a tax attorney if you have been contacted by an IRS Revenue Officer.
Results
We are committed to delivering results for our clients. We invite you to review a sample of IRS Revenue Officer Collections cases that we have successfully resolved for our clients. All cases are different and the summaries below should not be interpreted as a prediction or guarantee of success or specific results.
$300,000 Payroll Tax Debt Placed in Currently Not Collectable (CNC) Status by the IRS
After a prolonged cash‑flow crunch, a car repair shop fell behind on payroll tax deposits. The owner was also personally assessed under the Trust Fund Recovery Penalty (IRC Section 6672), resulting in approximately $300,000 of federal payroll tax debt. After receiving Notices of Intent to Levy from the IRS, the Taxpayer contacted DeWitt Law. We moved quickly to protect the client: we filed a timely Collection Due Process (CDP) request…
Levy & Garnishment Action Prevented
Client was self-employed real estate developer facing over $285,000 in income tax debt. An IRS Revenue Officer was assigned to the case and Client was initially represented by their accountant. No resolution was reached and the Revenue Officer threatened levy and garnishment action. Client retained DeWitt Law. A Collection Due Process request was filed, which forwarded the matter to the IRS Office of Appeals and suspended levy and garnishment action…
Partial-Pay Installment Agreement Negotiated With Revenue Officer
Client was self-employed medical doctor facing over $750,000 in income tax debt. An IRS Revenue Officer was assigned to the case. DeWitt Law represented Client before the Revenue Officer and negotiated a partial-pay installment agreement, based on Client’s monthly financial ability to pay.
Release of Levy Initiated by Revenue Officer
Client was self-employed restaurant owner facing over $150,000 in payroll tax debt. An IRS Revenue Officer was assigned to the cases and initiated a bank levy to seize all funds in Client’s bank accounts. DeWitt Law represented Client, negotiated a full levy release with the Revenue Officer and a Partial Pay Installment Agreement to resolve the outstanding tax debt.
