Datan Dorot, managing partner of Dorot & Bensimon in Aventura, FL.

On Nov. 20, the IRS issued Fact Sheet 2019-15, announcing that "as part of a larger effort by the Internal Revenue Service to ensure fairness in the tax system, the IRS is taking steps to conduct special compliance efforts for individual and business taxpayers in various communities." The IRS intends to reallocate resources to conduct more face-to-face meetings with taxpayers who have ongoing tax issues. This effort stems from the low and limited number of revenue officers available due to the historical constraints and limitations on the resources and budget of the IRS.

In general, during an IRS examination (audit), the taxpayer deals with a revenue agent; whereas once the case is in collections, the taxpayer deals with a revenue officer. Not to pity the IRS but being a revenue officer is truly a thankless job. In addition to dealing with average taxpayers behind on their tax bills, revenue officers deal with tax evaders and fraudsters every single day. Their job requires them to pursue all reasonable avenues to determine the extent of the taxpayers' assets and ability to pay—and one can only imagine the lengths taken by some taxpayers to conceal and frustrate the process. As part of the process, revenue officers routinely conduct in-person, face-to-face interviews of taxpayers, their employers, spouses and anyone who may shed light on the taxpayers' finances. In the context of a business, revenue officers often interview key employees, bookkeepers, accountants and even other businesses with which the business transacts. Ultimately, once a determination is made, the revenue officer works with taxpayers to satisfy their liabilities through full payment or a collection alternative via a payment plan or an offer-in-compromise. If no agreement can be reached, the revenue officer will commence enforcement through liens, levies, garnishment or otherwise. As one can imagine, the revenue officer's job is tedious, frustrating, stressful and extremely time consuming, so the IRS decided to take action.

This new effort by the IRS is aimed to target taxpayers who are aware of an existing tax issue, but who have not resolved the matter with the IRS through correspondence by mail. Furthermore, IRS efforts will increase during specific times, in specific geographical areas where there are a limited number of revenue officers available. Although the IRS did not provide any geographic specifics, it would be safe to assume that South Florida is an area where resources are limited, and increased enforcement may be warranted. With that in mind, here are some things you should know.

Make sure it is really a revenue officer. We are all familiar with the "IRS scams" going around —where individuals on the phone (usually with a thick foreign accent) tell you that you must pay your IRS bill immediately or the police will be summoned to your door. Well, don't put it past the scammers to show up at your door claiming to be from the IRS. In case there is a knock at your door claiming to be the IRS, you have the right to demand two forms of official credentials that include both a serial number and photo of the IRS employee. Also, the visit will not be out of the blue—that is, you would have received at least a few notices by mail before someone shows up at your door. Finally, if any arrangement for payment is made, make sure that the check is made out to the "United States Treasury," and not to any other payee.

You have a right to be represented. You have a right to be represented by an attorney, CPA, enrolled agent, enrolled actuary or other person permitted to practice before the IRS. As such, you may consider either providing the revenue officer with your representative's contact information or requesting the revenue officer's information for your representative to contact the revenue officer directly.

You have a right to record the interview. If you do wish to proceed with the interview at such time, you may be surprised to learn this, but it is your right to audio record the entire interview as long as you make the revenue officer aware that he or she is being recorded. I would certainly advise doing so as it would keep the revenue officer from overstepping, and provide you with admissible proof, should the revenue officer overstep.

You catch more flies with honey. One thing you should always remember is that the revenue officer is there to do his job, and, even if you feel the revenue officer is being unreasonable or overstepping his authority, you should always maintain a calm and respectful decorum; nothing is gained by a hot temper or disrespect. If you see yourself getting angry, ask to end the interview and seek qualified representation.

Datan Dorot is a Florida Bar board certified tax attorney and managing partner of Dorot & Bensimon in Aventura.