WASHINGTON — The Internal Revenue Service (IRS) has announced a major policy change that will end most unannounced visits to taxpayers by agency revenue officers. This decision comes as part of a larger transformation effort to reduce public confusion and enhance overall safety measures for taxpayers and IRS employees.
For decades, IRS revenue officers, and unarmed agency employees responsible for visiting households and businesses to help taxpayers resolve their account balances by collecting unpaid taxes and unfiled tax returns, have been making unannounced visits. However, this practice will be discontinued immediately, except in a few unique circumstances. Instead, IRS revenue officers will now send mailed letters to schedule meetings with taxpayers.
IRS Commissioner Danny Werfel introduced the policy change as part of an effort to transform IRS operations following the passage of the Inflation Reduction Act last year and the creation of the new IRS Strategic Operating Plan in April.
Werfel stated, “We are taking a fresh look at how the IRS operates to serve taxpayers and the nation better, and making this change is a common-sense step. Changing this long-standing procedure will increase confidence in our tax administration work and improve overall safety for taxpayers and IRS employees.”
The decision to halt unannounced visits received support from the National Treasury Employees Union (NTEU), with Tony Reardon, the National President of the NTEU, stating, “The safety of IRS employees is of paramount importance, and this decision will help protect those whose jobs have only grown more dangerous in recent years because of false, inflammatory rhetoric about the agency and its workforce.”
Werfel also highlighted the increased security concerns faced by IRS revenue officers due to the rise in scam artists posing as IRS agents. This has led to confusion for taxpayers and local law enforcement. Additionally, unannounced visits presented risks and uncertainty for taxpayers and IRS employees.
The new policy reflects the ongoing evolution of tax administration work, with the Inflation Reduction Act providing more funding for compliance work. The IRS will focus on key areas, such as high-income taxpayers with tax issues while leveraging improved analytics to target those with the most serious tax problems.
In place of unannounced visits, revenue officers will now send appointment letters (725-B) to taxpayers and schedule follow-up meetings. This change aims to help taxpayers feel more prepared and streamline the resolution process. However, there will be limited situations where unannounced visits will still occur, such as the service of summonses and subpoenas and sensitive enforcement activities involving asset seizure.
The IRS will update IRS.gov and internal guidance in the coming months to reflect these changes. Furthermore, taxpayers with unpaid tax bills are reminded that there are several options available to help them settle their balances.
The shift in policy is part of the IRS Strategic Operating Plan, which aims to improve taxpayer service, add fairness to tax compliance efforts, and modernize technology over the next decade. With funding from the Inflation Reduction Act, the IRS is committed to transforming its operations to better serve the public and enhance tax administration.
