The IRS has identified millions of non-filers and delinquent taxpayers who collectively owe the IRS over half a trillion dollars. In a lot of situations, these cases are referred out to field revenue officers (ROs) to secure the delinquent returns and to enforce collection. Revenue Officers have enforcement power that can wreak havoc on practitioners and their clients who don't know what tools they have to work with the IRS. Knowing those tools and when and how to use them is the difference between getting steamrolled and getting your clients' cases resolved favorably.

Learning Objectives:

• Recognize the differences between ACS (Automated Collection System) and revenue officers


• Evaluate how to avoid a levy and garnishment in the first place when a revenue officer is involved


• Identify how to neutralize an aggressive revenue officer and the use of appeals


• Recognize what to do when the revenue officer goes "MIA"