The United States Government has confirmed that the Internal Revenue Service (IRS) has the authority to carry out home visits to those taxpayers who accumulate tax debts over extended 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 defaulted on payment agreements.
The IRS will make home visits to all these people
In the following situations, the IRS may proceed with in-person visits by its agents:
- The debt has gone unresolved for months or years
- The taxpayer does not respond to official communications
- Payment plans are breached
- There are signs of concealment of 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 garnish 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 person about the debt or the failure to file returns.
2. Final notices of intent to collect or garnishment 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 revenue 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.