When the IRS audits you they send an IRS Agent to investigate. When you owe taxes, the IRS sends a Revenue Officer to collect. This article deals with IRS tax debts and the powers of IRS Revenue Officers.
Before they contact you about your file, the IRS Revenue Officer has already done an extensive background investigation on you. They know your life history, your employers, friends, spouses, family, your credit report and tax reporting history, among many other things. It is important to be truthful with the IRS. No one can help a liar.
If you read the main website page "Collections" you know that the Form 433F or Form 433A will be required of you. But, be careful how you complete this form. We have designed a Webinar series to teach you the pitfalls and advantages when preparing these Forms. Don't invite disaster by failing to complete these forms correctly!
The revenue officer can issue a Summons to force you to comply with their demands. The IRS can also issue a Summons to your banks, employers and other 3rd parties to get information about you. They can't enforce the Summons by putting you in jail but they can petition the US District Court for a Contempt Citation so the Court will impose jail time. The revenue officers usually don't need to enforce a Summons because if you fail to comply they can start seizing all your property.
The revenue officers are empowered to seize any and all of your property to pay a tax debt. This is not limited to real estate. The IRS can seize anything. But, they generally prefer to seize Wages, Bank Accounts and Tax refunds because they are easy. The IRS doesn't like to seize cars and real estate because of the hassle of maintenance and sale.
While the IRS cannot enforce their own orders they can make your life miserable until you comply. But, how you comply is very important. You need to comply in the way that presents the best case against the IRS. You have to persistently present your case and make the revenue officer weary!
So, if you owe an IRS debt it is valuable to gather all the information requested in the TaxHelp Website and come in for a consultation with Mr. Hopkins so we can create vibrant Action Plan to win your case against the IRS!
J. David Hopkins, JD, LLM