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The Internal Revenue Service (IRS) keeps in-person visits to taxpayers who have pending tax matters.
Although these actions may cause concern among those living in California, Florida, and Texas, this is not a measure exclusive to those states: the agency’s powers are part of the federal tax collection system and can be applied in different parts of the United States.
The agency has revenue officers, known as Revenue Officers, who work on cases involving pending returns, taxes owed, and collection processes. According to the IRS’s internal rules, these officials may communicate with taxpayers and, when appropriate, make in-person visits to move a case toward resolution.
Why can the IRS visit a home?
Visits are part of the collection and enforcement process when there are tax obligations that have not been resolved. Before reaching an in-person stage, the IRS normally tries to contact the taxpayer by letter, phone call, or other means.
Currently, the agency states that Revenue Officers generally must coordinate visits in advance. To do so, they may use Letter 725-B, through which a meeting with the taxpayer is scheduled. The IRS says that officials visit a person when there have been multiple attempts to make contact that were not answered.
This means that not everyone who filed a tax return late will automatically receive an official at their home.
The measure is not limited to California, Florida, and Texas
One of the most important points is the geographic scope of this authority. California, Florida, and Texas may appear as examples because of the large number of taxpayers and tax cases they concentrate, but the rules belong to the IRS and therefore are part of a federal mechanism.
Revenue Officers generally work within their assigned geographic areas, although the IRS itself contemplates situations in which they may travel to other areas to carry out official duties. The agency also uses coordinated field activities to handle certain priority areas or cases.
For that reason, it should not be interpreted that only residents of those three states are affected by the measure.
Does the IRS still carry out visits without notice?
Here, there is an important difference compared with the past. In 2023, the IRS announced that it would end unannounced visits by its Revenue Officers as a routine procedure. Instead of showing up unexpectedly, officials began using Letter 725-B to schedule meetings with taxpayers.
However, the policy includes very limited exceptions. These include situations related to summonses, subpoenas, and certain enforcement actions, especially when there is a risk that certain assets will be placed beyond the Government’s reach.
The IRS’s internal rules also contemplate unscheduled visits in exceptional circumstances, although they require specific procedures and, in certain cases, additional authorization.
What happens if a person has taxes due?
A visit from a Revenue Officer does not automatically mean that the IRS will seize a home, a bank account, or any other asset.
The initial objective may be to determine the taxpayer’s situation, review the debt, and seek a solution. The IRS provides for different mechanisms to resolve outstanding obligations, including payment agreements and other alternatives depending on the circumstances of the case.
If a solution is not reached and the corresponding legal requirements are met, the agency may move forward with more severe collection measures. IRS rules contemplate specific procedures before an asset seizure and establish that the taxpayer must receive certain communications and opportunities to resolve the debt.
An important warning for taxpayers
The possibility of a visit also makes it important to distinguish a real IRS official from a person trying to pass themselves off as a federal agent.
The agency itself recommends verifying the official’s identity and using the contact information included in official communications. In the usual procedure, the IRS sends a letter or makes contact in advance to schedule the visit.