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In order to help taxpayers avoid schemes and scams in which individuals (criminals) impersonate IRS employees, the IRS has released a fact sheet (FS-2018-12) explaining how the IRS contacts taxpayers.

How IRS Generally Initiates Contact

• Most contacts are initiated through regular mail delivered by the US Postal Service.
• the IRS may call or come to a home or business i) when a taxpayer has an overdue tax bill; ii) to secure a delinquent tax return or a delinquent employment tax payment; or iii) to tour a business location as part of an audit.

How to Avoid Telephone Scams

• IRS employees will not make a telephone call and demand a specific payment method (i.e., prepaid debt card, gift card or wire transfer).
• IRS employees will not ask for debit or credit card numbers over the phone.
• IRS employees will not demand immediate full payment over the phone (all taxpayers will be advised by IRS employees of payment options).
• IRS employees will not threaten to bring in local police, immigration officers or other law enforcement agencies to arrest individuals for not paying their taxes.
• IRS employees cannot revoke a license or an individual’s immigration status.

IRS Employees May Make Official Unannounced Visits

• IRS employees may make official and sometimes unannounced visits to discuss taxes owed or delinquent returns as part of an audit or investigation.
• Ask to see the IRS employee’s official credentials (a HSPD-12 pocket commission card).
• Ask the IRS employee to provide a toll-free employee verification telephone number.
• Never make payment other than to the “US Treasury”.
• IRS employees conducting a criminal tax investigation (Special Agents) will never demand a payment of tax.

Avoid E-mail, Phishing and Malware Schemes

• The IRS does not use e-mail, text messages, or social media to discuss tax debts or refunds with taxpayers.

Calls from IRS-contacted Private Collection Agencies

• The IRS does assign overdue tax debts to private collection agencies (“PCAs”).
• IRS first sends a letter to the taxpayer advising the taxpayer’s case has been assigned to one of the four PCAs the IRS has retained.
• The PCA will also send the taxpayer a confirming letter.
• Other than the four PCAs the IRS has retained, the IRS does not utilize any other collection agency.
• The PCA representative i) will identify themselves and request payments be made only to the “US Treasury”; ii) will not ask for payment on a prepaid debit or gift card; and iii) will not take any enforcement action.