Revenue agent

A revenue agent is the IRS employee who conducts field audits of businesses and higher-income individuals, as distinct from a revenue officer, who collects assessed tax.

How it works

Agents examine records, interview taxpayers, and propose adjustments in an examination report. They can refer cases to Criminal Investigation when they see badges of fraud.

Why it matters

With a power of attorney on file, the agent works with your representative and the examination takes place at the representative’s office. Field audit.

Where this comes up in our work

Tax controversy attorneys

Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.