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IRS - Who's Who?
IRS Employee Titles
Positions Within
The Internal Revenue Service
If you recieve a notice from the IRS, and there is an IRS employee
involved specifically on your file, it is important to know what that
employee is capable of and what they may be looking for. Their title
will be given with any correspondence sent to you. You may read on below
for a brief description of the different IRS employees you may
encounter.
Revenue Officer
A Revenue Officer is an employee of the IRS that works solely in the
Collections Division. They may either work in a field office or a
campus, which is an automated collections site. Their assigned task is
to collect the taxes owed by tax payers and little more. They generally
have little to no formal accounting education, and may secure tax
returns from taxpayers but not audit them. They are capable of filing
liens, levies and wage garnishments, along with the ability of seizing a
taxpayer's property in order to collect taxes owed to the IRS
Revenue Agent
A Revenue Agent works within in the Compliance/Examination Division.
They may work in either a field office, or a campus, which is an
automated collections site. Their primary task is to audit tax returns
(such as a form 1040, 1120, 1065, etc.), and are capable of auditing
anything on a tax return that they feel is necessary to review. They
generally like to audit taxpayers in person, but can also audit through
correspondence. These agents are considered the accountants of the IRS,
and generally have at least a college level of education in accounting
and/or tax training. They will ask for all owed taxes to be paid when
they complete their audits, but cannot collect the taxes if a taxpayer
is unable to pay. They will then forward the case on to a Revenue
Officer.
Tax Compliance
Officer and Tax Examiner
A Tax Compliance Officer or a Tax Examiner will work within the
Compliance/Examination Division of the IRS, and as with the above will
be found in either a field office or a campus (automated collections
site). Their primary task is to audit less complex tax returns, and
generally conduct their audits through correspondence. The Tax
Compliance Officer and Tax Examiner will have a limited formal education
in accounting and/or tax training.
Special Agent
A Special Agent is a very serious agent to be involved with. This type
of agent works within the Criminal Investigation Division (or CID). They
are responsible for enforcing the criminal laws for the IRS. They
sometimes have a formal education in accounting and/or tax training.
These agents work with Revenue Agents to audit suspected taxpayers to
develop a criminal fraud or tax evasion case. If a Special Agent is
involved, and you are convicted of tax evasion or criminal fraud, you
could go to prison. |
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