The United States Government has confirmed that the Internal Revenue Service (IRS) has the authority to conduct home visits to those taxpayers who accumulate tax debts over prolonged periods without resolving them.
These inspections are part of the forced collection process and are carried out when an individual has not filed their returns, has ignored official notices, or has failed to comply with payment agreements.
The IRS will conduct home visits to all of these people
In the following situations, the IRS may proceed with in-person visits by its agents:
- The debt has gone months or years without being resolved
- The taxpayer does not respond to official communications
- Payment plans are breached
- There are signs of concealing income or assets
- Direct verification of financial information is required
If the taxpayer does not take action after the visit, the IRS has the authority to seize bank accounts, wages, and property.
Are visits automatic?
The usual process the IRS follows before making an in-person visit is as follows:
1. Letters and notices by mail are sent informing the taxpayer about the debt or the failure to file returns.
2. Final notices of intent to collect or lien are issued.
3. The opportunity to pay, appeal, or negotiate is offered.
Finally, if the taxpayer does not respond for an extended period, the case may be assigned to a tax officer, who has the authority to make a home visit.
It is important to note that the IRS does not send agents to homes as a first step.