Your Rights with an IRS Revenue Officer

Posted on June 26, 2021

Your Rights with an IRS Revenue Officer

IRM states:
“Do not attempt to enter any property where restricted access signs, for example, No Trespassing, Stay Off, etc., are posted.”

This rule is to ensure the safety of IRS agents. Recently, a memo has gone out to IRS revenue officers that they should not be so timid regarding “No Trespassing” signs. The IRS has rationalized that a revenue officer should be able to go wherever a mailman or UPS delivery man can go, which is to your front door. However, if you tell the revenue officer to leave, he or she must leave. If you do not invite the revenue officer inside, they must stay outside.

There are many other rights that taxpayers may not be aware of regarding contact with their revenue officers. Revenue officers must adhere to a strict set of rules pertaining to their interaction with taxpayers. Violating these rules will result in consequences for them.

This does not mean that every revenue officer will be easy to work with. There is no IRS law stating that their dealings with you must be enjoyable and agreeable. However, if you have a valid reason for wanting to work with a different revenue officer, you are within your rights to request a change be made.

As always, it is often better to hire a tax resolution firm to handle these sorts of situations. Not only will a licensed tax professional have a better understanding of IRS law, but they also have years of experience handling revenue officers and other IRS employees.