The United States Government reminded that the Internal Revenue Service (IRS) can send agents to the homes of certain taxpayers as part of actions to recover taxes owed. This measure is usually applied in cases where tax debts remain unresolved for an extended period of time.
The visits are part of the agency’s collection procedures and, in general, occur when the taxpayer did not file their tax returns, ignored official IRS notices, or failed to comply with the established payment agreements with the agency.
The IRS will make 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 been unresolved for months or years
- The taxpayer does not respond to official communications
- Payment plans are not being followed
- There are signs of hiding 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 the following:
1. Letters and notices by mail are sent informing about the debt or the failure to file returns.
2. Final notices of intent to collect or seize are issued.
3. The opportunity to pay, appeal, or negotiate is offered.
Finally, if the taxpayer does not respond for an extended period of time, the case may be assigned to a tax officer, who has the authority to carry out a home visit.
It is important to note that the IRS does not send agents to homes as a first step.