Last month, the IRS issued Fact Sheet (FS) 2019-15 to announce a program in which revenue officers will visit taxpayers with ongoing tax issues to gather financial information and to potentially request payment.
The FS states: “The IRS routinely conducts these face-to-face visits. The primary factors of these visits are to make contact with taxpayers who have a previously known tax issue that wasn't resolved through mail contact. The first face-to-face contact from a revenue officer is almost always unannounced.”
CPAs with clients who have filing and payment issues should ensure that the taxpayers have current Powers of Attorney (POAs) on file to include all forms and years that might be of concern. These clients should be notified of the possibility that they may be visited unannounced by IRS personnel. If they are contacted by the IRS, the taxpayers should inform the IRS officer that they do have a POA on file and the officer must contact the taxpayer’s representative.