Jim Buttonow, CPA, CITP
SVP Post-Filing Tax Services
Published on: January 24, 2022
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Taxpayers facing IRS field collection are usually considered the most serious tax debtors. These field collectors, known as Revenue Officers (RO’s), are given the most egregious of tax collection cases.
These cases include high tax debtors, taxpayers who are hiding assets, business and payroll tax liabilities, abusive tax transactions, repeat debtors, and non-filers.
At this point in the collection lifecycle, collection enforcement is the rule, not the exception. An experienced RO has heard many promises to pay that go unfulfilled and may be quick to provide a deadline to pay or enforce collection by lien and levy.
Taxpayers and their Tax Pros should prepare themselves by knowing these 10 things about an IRS Revenue Officers:
Your approach with the RO
Taxpayers with an RO need to be proactive and have a plan to resolve their taxes owed and/or unfiled returns. The taxpayer will need to quickly get into filing and payment compliance by filing all back returns and getting up to date on current payments (i.e., estimated tax payments, deposits). With a position of being in current compliance, the taxpayer can now work on balances owed. Taxpayers can even offer the IRS a solution, and proactively propose the solution with timelines to the RO.
Open communication about options, deadlines, and consequences are key to concluding a collection case. When dealing with the RO, keep these 10 perspectives in mind and you will be closer to getting the best results with minimal enforcement.
For assistance creating a strategy to address your tax issue, visit Jackson Hewitt’s Tax Resolution Hub to see the various ways we can help you.
About the Author
Jim Buttonow, CPA, CITP, is the Senior Vice President for Post-Filing Tax Services at Jackson Hewitt. He’s been a leader in helping taxpayers and tax professionals resolve tax problems with the IRS, where he had worked for 19 years in various compliance-enforcement positions. Prior to his current role, Jim’s consulting practice focused on the areas of tax controversy and tax administration, which included leading product development on tax problem software for tax professionals, testifying before Congress, advocating for IRS transparency and efficiency, and proposing innovative large-scale solutions for taxpayers and tax professionals. Jim is also the author of Tax Problems and Solutions Handbook, a publication aimed at helping tax pros work more effectively in post-filing matters and resolving their clients’ most common tax problems.