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Can the IRS conduct a collection interview at your house or business?

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Can the IRS conduct a collection interview at your house or business?

 

The IRS cannot enter your place of residence or business without being invited or without a court ordered writ of entry.  If you are represented, the IRS cannot conduct a collection interview without your representative being present nor can they compel you to attend a meeting without your representative.  As a general rule, cooperation and good communication in dealings with the IRS is important, but must be tempered with knowing your rights and when to say no.

 

Internal Revenue Code 7521(c) states as follows:

(c) Representatives holding power of attorney

Any attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer before the Internal Revenue Service who is not disbarred or suspended from practice before the Internal Revenue Service and who has a written power of attorney executed by the taxpayer may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a). An officer or employee of the Internal Revenue Service may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under subchapter A of chapter 78. Such an officer or employee, with the consent of the immediate supervisor of such officer or employee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for unreasonable delay or hindrance of an Internal Revenue Service examination or investigation of the taxpayer.

Takeaways:

  1. IRS CANNOT enter your business or personal residence WITHOUT BEING INVITED, unless under extreme circumstances and then you will be presented with a court order.
  2. IRS CANNOT force you to answer questions nor can they force you to attend a meeting without your representative.
  3. The IRS can (although rare), summon records or summon you to a meeting.  If you are represented, the IRS MUST also notify the representative of the summons.
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