What is an IRS Revenue Officer and how is it different from a regular agent?

An IRS Revenue Officer (RO) is a field collection employee who handles the most serious and high-balance collection cases in person. Revenue Officers are different from IRS phone agents and correspondence unit employees in several important ways. ROs are assigned to specific cases and will contact you directly by visiting your home or business, unlike the Automated Collection System (ACS) which handles most cases by phone and mail. ROs typically handle: debts over $250,000, employment tax debts (trust fund), cases where the ACS has been unsuccessful, business tax delinquencies, and cases flagged for potential fraud or evasion. ROs have broad authority to: summon financial records, interview witnesses, recommend filing tax liens, issue levies on wages, banks, and assets, recommend seizure of property, and refer cases for criminal investigation. If a Revenue Officer contacts you, take it seriously and hire professional representation immediately. Do not meet with or speak to an RO without your enrolled agent, CPA, or tax attorney present. An experienced tax professional knows how to work with ROs and can often negotiate more favorable terms while protecting your rights. RO cases are more complex and higher-stakes than typical IRS collection.