The IRS does sometimes visit taxpayers in person, but these visits are relatively rare. Most IRS audits and examinations take place through the mail. However, there are some situations where an IRS agent may come to your home or business.
When the IRS makes in-person visits
Here are some of the main reasons why an IRS agent may visit you in person:
- Criminal investigations – If you’re suspected of tax fraud or other criminal violations, IRS criminal investigators may visit your home or business unannounced to gather information or evidence.
- Unreported income – If the IRS has information that you failed to report income, especially cash income, agents may visit to ask questions and request documentation.
- Abusive tax shelters – The IRS targets abusive tax shelters and may make in-person visits to promoters or investors.
- Nonfilers – If you fail to file tax returns after receiving tax delinquency notices, an IRS agent may visit your home.
Even in these situations, the first contact from the IRS is usually through mail or phone. Surprise visits are a last resort if the IRS cannot get your cooperation otherwise.
What happens during a visit
If an IRS agent visits your home or business, here’s what you can expect:
- Identification – An IRS agent will show their government ID and badge when they arrive.
- Rights explanation – The agent will explain your rights, including your right to refuse to speak and your right to end the interview.
- Information request – The agent will request financial documents and ask questions relevant to the examination.
- Potential summons – If you refuse to provide information voluntarily, the IRS may issue a legal summons requiring you to meet the agent at the local IRS office.
It’s important to remain calm and polite during any IRS visit. Avoid confrontational behavior, but assert your rights if you are uncomfortable with the meeting.
How to handle an IRS visit
If an IRS agent comes to your home or business, here are some tips:
- Ask to see credentials – Verify that the visitor is an IRS employee.
- Record identifying details – Note the agent’s name, badge number, contact information, and reason for visiting.
- Request a phone call first – You can ask the agent to schedule a phone call instead of an in-person meeting.
- Reschedule if needed – Politely ask to reschedule if the visit is at an inconvenient time.
- Consult a tax pro – Consider having your tax professional handle the audit or investigation.
- Remain silent if needed – Only answer questions you are comfortable answering.
You have the right not to let an IRS agent into your home. However, refusing access or cooperation may escalate the situation. Being polite and professional can help avoid antagonizing the IRS.
Conclusion
The IRS rarely visits people at home or work without attempting mail or phone contact first. If you do receive an in-person visit, know your rights and remember the interaction with an agent mostly depends on your cooperation and attitude. Consult a tax professional if you have concerns about an IRS visit.