What Happens When an IRS Revenue Officer Is Assigned to My Business?
A Revenue Officer is an IRS field collection employee assigned to larger or more serious balances, especially unpaid payroll taxes. They can visit your business, request detailed financial statements, set firm deadlines, file tax liens, issue levies on bank accounts and receivables, and investigate whether owners or officers are personally liable for payroll taxes. Responding on time with accurate information is the best way to keep control of the outcome.
Why your case was assigned to a Revenue Officer
- Unpaid payroll (employment) taxes, which the IRS treats as a priority.
- A large balance, or balances building up quarter after quarter.
- Unfiled business tax returns.
- Earlier IRS notices that went unanswered.
What a Revenue Officer will usually ask for
- A completed Collection Information Statement (Form 433-A for owners, Form 433-B for the business).
- Bank statements, accounts receivable lists, and loan documents.
- Proof that current payroll deposits and returns are up to date.
- Any missing tax returns, by a set deadline.
Deadlines are often recorded on Form 9297, Summary of Taxpayer Contact. Missing them can lead directly to enforcement.
What a Revenue Officer can do
| Action | What it means for you |
|---|---|
| Federal tax lien | A public claim against business and personal property, which can affect credit and financing |
| Levy | Seizure of bank funds, customer payments (receivables), or other assets after required notices |
| Summons | A legal order to provide records or testimony |
| Trust Fund Recovery Penalty investigation | Interviews to decide which individuals are personally liable for unpaid payroll taxes |
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Mistakes to avoid
- Ignoring calls, letters or visits.
- Giving incomplete or estimated financial information.
- Falling behind on current payroll deposits while the case is open. This is the fastest way to lose negotiating room.
- Answering a Trust Fund Recovery Penalty interview without representation.
How we help
File Form 2848 so the Revenue Officer works with us.
Confirm what is owed through IRS transcripts.
Bring current deposits and missing returns into compliance.
Prepare accurate financial statements under IRS standards.
Negotiate an installment agreement, Offer in Compromise or other resolution.
Represent owners and officers in any Trust Fund Recovery Penalty process.
Talk to a CPA or Enrolled Agent
Every situation is different. We review your IRS transcripts and explain your options in plain terms.
This page provides general information, not tax or legal advice for your specific situation. IRS rules, fees and thresholds can change. Past results do not guarantee a similar outcome, and every case depends on its own facts. Franskoviak Tax Solutions, operated by Titan Tax Solutions, P.C., provides representation where permitted.
