What information will be in the notification email the RO receives

The notification email that a Revenue Officer (RO) receives will include several key pieces of information about their role and responsibilities. Specifically, the email will detail the following:

1. Role and Responsibilities:
   • The RO's primary role in collecting delinquent taxes and securing overdue tax returns.
   • The responsibility to educate taxpayers on their tax filing and paying obligations.
   • Providing guidance and service on a range of financial problems to help taxpayers resolve their tax issues.
2. Interaction with Taxpayers:
   • Conducting face-to-face interviews with taxpayers (and/or their representatives) at their place of business, residence, or at the RO’s office.
   • These interviews may be scheduled or unscheduled (cold calls), depending on the case.
3. Financial Determinations:
   • Making financial determinations such as installment agreements, hardship determinations, levies of bank accounts and wages, and seizures of real and personal property to satisfy delinquent taxes.
4. Taxpayer Rights:
   • Informing taxpayers of their rights under the law while providing quality customer service.
5. Safety and Wellbeing:
   • Ensuring the RO's own personal safety and wellbeing during interactions with taxpayers.
6. Appointment Scheduling:
   • The procedure for sending a Letter 725B appointment letter to the taxpayer, and if there is a Power of Attorney (POA) on file, contacting the representative to schedule a phone or office appointment.
7. Meeting Details:
   • At the scheduled meeting, the RO will educate the taxpayer about their liability, request financial information and/or unfiled tax returns, and request payment.
   • Form 9297 will specify a date for the taxpayer to comply.
8. Final Notice of Intent to Levy:
   • If necessary, sending a Final Notice of Intent to Levy (Letter 1058) by certified mail or hand delivery, providing 30 days for the taxpayer to request a Collection Due Process Hearing with an Appeals Officer.
9. Contact Information:
   • The email will include the RO's name, email, and other relevant contact details.
10. Voice Messages:
    • Instructions for voice messages, including advising if the RO is on vacation, leave, or out of the office for more than three days, and providing details on alternative contacts if the RO or GM is retiring or transferring.

This comprehensive information ensures that the RO is well-informed about their duties, the procedures they need to follow, and the resources available to them for effectively managing their cases.

Sources:
FSA 200206055
Publication 5409 (6/2020)
CC-2010-008
These Aren’t Your Father’s Revenue Officers
Publication 5316 (11/2023)
Proposed Regs Address Superfund Excise Taxes
Publication 5190 (2/2022)