Inside the Mind of a Revenue Officer: What Really Drives IRS Collection Decisions

Two former IRS Revenue Officers present this session, giving tax representatives a firsthand look at the RO's side of the desk in IRS collection cases. Drawing on their field experience, the presenters discuss the factors that tend to draw heightened IRS scrutiny, general strategies for working more effectively with a Revenue Officer on behalf of a client, and practical considerations around collection documentation and case resolution.

Agenda

• Understand what Revenue Officers (RO) look for, and how they identify the taxpayer behaviors and case characteristics that increase IRS enforcement attention.
• Explain the scope of RO discretion, the role of managerial review, and how case decisions move through internal approval channels.
• Explore the Collection Information Statement (CIS) from several angles, including what RO’s pay close attention to, information that is commonly incomplete or unclear, and how much documentation is appropriate to provide.
• Understand common practitioner mistakes, including tone and approach toward the RO, that can damage cooperation, and apply more effective communication strategies.