The first meeting with a Revenue Officer usually ends the same way. The Revenue Officer pulls out a form, writes a list of what she needs, puts a date next to it, and hands you a copy. You sign or initial something, and you go home with a deadline.

That form is Form 9297. For a Tampa taxpayer or business owner with a field collection case, it is the most important piece of paper in the file after the notices themselves. Here is what it is, how Revenue Officers use it, and how to handle it.

What the form is

The Internal Revenue Manual, at IRM 5.1.10.3.2, describes Form 9297 as the Information and Document Request - Collection. Many practitioners and taxpayers still call it by its older name, the Summary of Taxpayer Contact. Whatever the title, the function is the same: it is the written record of what the Revenue Officer asked for and when it is due.

The IRM says Form 9297 will be used in face-to-face meetings to list the information and documents required and the deadline date for receipt. It is not mandatory on telephone contacts, and there are exceptions, such as potential fraud cases, where the Revenue Officer may not use it. The taxpayer receives the original and the Revenue Officer keeps a copy in the case file. The same form is used for later deadlines set in face-to-face meetings.

What a Revenue Officer typically asks for

The list depends on the case, but in Tampa collection cases these items show up again and again:

  • Unfiled returns. The IRS generally will not agree to any collection alternative until required returns are filed. See my guide on unfiled returns in Tampa.
  • A collection information statement. Form 433-A for individuals, Form 433-B for businesses, with supporting documents.
  • Bank statements for several months, for every account.
  • Proof of income: pay stubs, profit and loss statements, receivables lists.
  • Proof of expenses: mortgage or rent, insurance, vehicle loans, health care.
  • Asset documents: deeds, vehicle titles, retirement account statements, life insurance policies.
  • Current compliance for businesses: proof that payroll tax deposits are being made for the current quarter.

The IRM also notes that actions you or your representative propose, and the Revenue Officer agrees to, should be treated as required actions. If you said you would bring a refinance commitment letter by the 15th, that is now a deadline too.

How deadlines are set

Revenue Officers are trained to move cases toward resolution. IRM 5.1.10.3.2 tells them to schedule appropriate follow-up dates that move the case forward, and to explain what action is expected and the deadline for completing it. Deadlines are usually a few weeks out, sometimes less for a business that is still accruing new payroll tax.

If a complete collection information statement cannot be secured at the meeting, the IRM directs the Revenue Officer to set a deadline for providing the required information.

What happens if you miss a deadline

The IRM instructs Revenue Officers to explain what specific type of enforcement action may result for failure to comply, and to document the specific consequences in the case history. In other words, by the time you leave the meeting, the file already says what happens if you do not deliver.

Common consequences in practice:

  • Levies on bank accounts, wages or receivables, if the pre-levy notice requirements are already satisfied.
  • A Notice of Federal Tax Lien filed with the Hillsborough County Clerk, if one has not been filed already.
  • A summons under IRC 7602 for the records or testimony, which carries court enforcement behind it.
  • Loss of credibility. The Revenue Officer will be less willing to grant time or consider alternatives.

Revenue Officers do not enjoy enforcement for its own sake. But a missed deadline with no communication tells them you are not going to cooperate, and the IRM gives them a clear next step.

Business cases and current compliance

For a Tampa business with unpaid payroll taxes, Form 9297 almost always includes proof of current compliance: copies of federal tax deposits for the current quarter, filed Forms 941, and sometimes bank statements showing payroll and deposits. Revenue Officers treat continued non-deposit as the most serious problem in a business case because the balance grows every pay period.

If the business cannot make current deposits, that is a conversation to have honestly and early, not a box to leave empty on the deadline date. My guide on payroll tax problems in Tampa covers why.

A sample timeline

A simplified, hypothetical example of how deadlines stack up in an individual case:

  • Week 0: Initial meeting. Form 9297 lists the unfiled 2024 return, Form 433-A with attachments, and six months of bank statements, due in three weeks.
  • Week 3: Taxpayer delivers bank statements and Form 433-A; the return is still with the preparer. Taxpayer sends a written note with the preparer’s completion date.
  • Week 5: Return filed. Revenue Officer reviews the financial statement and issues a second Form 9297 asking for proof of two expenses and a vehicle payoff statement.
  • Week 7: Documents delivered. The Revenue Officer evaluates collection alternatives.

Nothing dramatic happens in that timeline, and that is the point. Cases that move like this tend to end in a resolution rather than a levy.

How to respond well

  1. Read the list the day you get it. Make sure you understand each item. If something is unclear, ask the Revenue Officer in writing.
  2. Start with the hardest item. Usually that is unfiled returns or business financials. They take the longest.
  3. Deliver complete packages. A Form 433-A with half the attachments missing invites a second Form 9297.
  4. Keep proof of delivery. Fax confirmations, secure messaging receipts, certified mail.
  5. Be truthful. Collection information statements are signed under penalties of perjury. The Revenue Officer will verify assets independently. See how Revenue Officers find assets in Hillsborough County.

Asking for more time

Extensions are possible. They are most likely when you ask before the deadline, explain specifically why you need more time, and give a realistic new date. “My CPA is finishing the 2024 return and has committed to the 28th” works better than “I need more time.”

Partial delivery helps. Send what you have by the original date with a short cover note listing what is outstanding and when it will arrive. Revenue Officers deal with many cases. A taxpayer who communicates stands out, in a good way.

Having a representative handle it

Many Tampa taxpayers prefer that a representative deal with the Revenue Officer. With a Form 2848 on file, your attorney, CPA or enrolled agent can attend meetings, receive the Form 9297, negotiate deadlines and deliver documents. Under IRC 7521(c), the IRS generally cannot require you to attend an interview with your representative unless an administrative summons is issued. My guide on Revenue Officers in Tampa covers the broader relationship, and the Tampa IRS office guide explains where the Revenue Officer fits in the IRS structure.

GetIRSHelp.com has a guide on what to do when you owe the IRS.

A Form 9297 is the Revenue Officer telling you exactly what she needs to close your case. That is more guidance than the IRS gives most people. Use it.