Two kinds of people knock on doors in Tampa Bay saying they are from the IRS. One kind carries federal credentials, works from a case file, and has already sent you letters. The other kind wants a gift card before lunch.

I hear from people who were frightened by both. Some ignored a real Revenue Officer because they thought it was a scam. Others paid a scammer because they thought it was the IRS. Here is how to tell the difference, using what the IRS itself says about how its employees operate.

How the real IRS usually starts

The IRS guidance on recognizing legitimate contacts makes the core point plainly: a letter or notice usually comes first. Real collection cases begin with mail. Balance due notices, a final notice of intent to levy, a notice of your right to a Collection Due Process hearing. By the time a Revenue Officer is involved, you have typically received several pieces of IRS mail.

Phone calls from IRS employees typically follow a letter, for example to confirm an appointment. Private collection agencies the IRS uses also contact you only after you receive written notice from the IRS naming the agency. The IRS says that if anyone other than the agency listed in your letter calls you about your tax debt, it is a scam.

When Revenue Officers visit

Revenue Officers do make field visits. Under current procedures in IRM 5.1.10.3, they do not schedule the initial contact at your location as a surprise. Meetings at a taxpayer’s home or business after initial contact are scheduled and confirmed in advance, usually by letter, unless an exception applies. The exceptions are enforcement actions, such as serving a summons or subpoena or conducting a seizure.

So the realistic picture of a legitimate visit is: you received IRS letters, then a letter from a named Revenue Officer scheduling an appointment, and then the Revenue Officer arrives at the scheduled time. A stranger who appears unannounced, with no prior letters, demanding money, does not fit that picture.

Credentials: what to ask for

The IRS says revenue officers, revenue agents and fuel inspectors carry two forms of official credentials: an IRS-issued pocket commission and an HSPD-12 card. Both show the employee’s photo and a serial number. You are entitled to see both.

The IRM backs this up. IRM 5.1.10.3 says that when performing field activities, Revenue Officers must carry their authorized pocket commission and HSPD-12 identification to verify their identity, and must identify themselves as IRS employees. IRM 5.1.10.2 tells Revenue Officers to carry Document 13345, IRS Field Employee Verification Phone Numbers, to appointments so taxpayers or police who want to verify credentials can do so. It also tells employees not to let anyone copy their credentials, so do not be offended if a real Revenue Officer declines to let you photograph them.

If you have doubts, call the verification number provided. You can also call the IRS directly using a number from irs.gov or from a notice you already have, not a number the visitor gives you.

Criminal Investigation agents are different

IRS Criminal Investigation special agents are federal law enforcement officers. They may visit without an appointment as part of an investigation. The IRS says you can check their identity using the IRS-CI Employee Verification tool, though the tool may not be available during some enforcement actions for safety reasons. The IRS also notes that CI special agents do not demand payment at your door. If a special agent contacts you, do not answer questions without a lawyer. That is a separate and serious situation.

What the IRS does not do

According to IRS guidance on tax scams, the IRS does not:

  • Leave urgent or threatening messages demanding immediate payment.
  • Ask you to pay with a gift card, a prepaid debit card, cryptocurrency or a wire transfer.
  • Threaten to have you arrested by local police for not paying on the spot.

Legitimate payments are made to the U.S. Treasury through official IRS payment options: IRS Direct Pay, the Electronic Federal Tax Payment System, debit or credit card through IRS-authorized processors, or a check payable to the U.S. Treasury. A Revenue Officer may accept a check made out to the U.S. Treasury during a meeting. Nobody legitimate wants a stack of retail gift cards.

What real Revenue Officers do that scammers rarely do

A real Revenue Officer behaves like a federal employee working a file:

  • Knows your tax periods and balances, which match the notices you received.
  • Asks for a collection information statement and documents, often listing them on Form 9297 with a deadline. See Form 9297 and Revenue Officer deadlines.
  • Confirms you received Publication 1, Your Rights as a Taxpayer, and may give you Publication 594, The IRS Collection Process.
  • Explains the consequences of not complying, such as levies or liens, rather than threatening arrest.
  • Will talk to your representative if you have a Form 2848 on file.

My guide on Revenue Officers in Tampa goes deeper into what those meetings involve.

Patterns the IRS warns about

The IRS regularly warns about the same scam themes. The details change; the patterns do not.

  • Threatening phone calls. A caller claims you owe tax and will be arrested, deported or lose your license unless you pay immediately. Caller ID may be spoofed to look official. The IRS says it does not leave urgent or threatening messages.
  • Texts and emails about refunds or accounts. Messages with links asking you to verify information or claim a refund. The IRS asks people to forward suspicious emails and texts to phishing@irs.gov.
  • Fake letters. Some scams mail official-looking letters with a phone number to call. Compare the letter to your IRS Online Account, and call the IRS at a number from irs.gov rather than the number on the letter.
  • In-person visits demanding immediate payment. Rare, but the most frightening. Real field employees schedule visits, carry two credentials, and do not demand gift cards.
  • Private collection agency impostors. The IRS does use private collection agencies for certain accounts, but only after sending you written notice naming the agency. A caller from any other company is not legitimate.

Older Tampa Bay residents are frequent targets. If you have a parent or grandparent who would pay a threatening caller to make the problem go away, have this conversation with them now.

If you think it is a scam

  1. Do not pay. Do not give personal or financial information.
  2. Write down what you can: name used, any badge number, phone number, vehicle description.
  3. Report it to the Treasury Inspector General for Tax Administration. The IRS points people to the TIGTA hotline at 800-366-4484 or TIGTA’s website. Suspicious emails and texts go to phishing@irs.gov.
  4. If you are unsure whether you owe anything, check your IRS Online Account or call the IRS at a number from irs.gov.

If you think it is real

Do not ignore a real Revenue Officer because you suspect a scam. Verify, then engage. A real Revenue Officer who cannot reach you will move to enforcement. If you would rather not deal with the Revenue Officer yourself, a representative with a Form 2848 can take over the contact. The Tampa IRS office guide explains how the pieces fit together. The firm’s Hillsborough County page on GetIRSHelp.com explains how to reach a tax attorney in the county.

The real IRS sends letters, carries two IDs and takes checks made out to the Treasury. The fake one wants gift cards. That is not a close call.