Revenue Officer Contact: Know Your Rights

 Recently, a portion of IRM 5.1.10 is being reconsidered by the IRS. Apparently, the following statement is a subjective interpretation, rather than straightforward:

"Do not attempt to enter any property where restricted access signs, for example, No Trespassing, Stay Off, etc., are posted."

Apparently, some revenue officers are timid and don't want to get in trouble for breaking this rule. So, a memo was sent out to IRS employees saying "Hey, there's always an exception to the rule." It is rationalized that a revenue officer has just as much right to approach a doorstep as a delivery man, and that a business is implying that you are allowed to enter if you act appropriately during business hours. It still makes it clear that if the taxpayer tells the revenue officer to leave, he has to leave. Much like vampires, revenue officers have to be invited in by the unsuspecting taxpayer.

Apparently, this "no trespassing" rule was mainly put into the manual to ensure IRS employee safety. Even in this memo, it talks about erring on the side of caution regarding rural property. I'm certain that many revenue officers haven't been shying away from property due to a "no trespassing" sign on the fence. Most taxpayers don't know about many IRS laws that protect them. For instance, did you know that you can suspend further interaction with a revenue officer during your interview by stating that you wish to consult with an authorized representative? The only exception to is if you are at this interview due to a summons.

So, who qualifies as authorized representation? Well, people like me. Enrolled agents, CPAs, tax attorneys. Your friend Joe who's really good with tax returns and helps you out every April? He's not the guy. He's not authorized. And, if you don't get the right representation within 10 days, you'll be stuck dealing with the revenue officer on your own.

It is common knowledge that revenue officers vary widely in their easy-to-get-along-with factor. Some revenue officers are absolutely out for blood. I didn't earn my IRS Hitman nickname by being a doormat. Part of the reason I work so diligently now to make sure my clients are safe, is that I know how ruthless these guys can be and regret being on their side years ago.

Fortunately, you do have rights. You have plenty of rights. You just need to learn what those are. That is why having a tax resolution firm on your side is so invaluable! I cannot tell you how many cases my firm has taken on with revenue officers involved. We were able to take on the stress and pressure of that interaction for our clients, and make sure that all of these rights were honored.

If you are having difficulty with a revenue officer or just have an IRS back tax debt you want help with, give my team call right away at 888-415-1337 or fill out the submission form. We'll give you a free, no-obligation consultation...and protect your rights as an American taxpayer from Day One!

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