Visit at Business by IRS Revenue Officer

[Lauren]

Situation: RO called and indicated that she is required to visit the business onsite to assess assets available for potential levy while the taxpayer is present.

Questions:
#1) Is the taxpayer legally required to be present when the RO specifically asked to meet with both of us? If taxpayer must be present, do they have to answer any of her questions? Can she state that all responses will be provided through her representative (i.e., me)

#2) How much access does the RO while on premises? Is it limited to only what she can see during the visits? Or can she examine what is behind closed doors? Within drawers? Within computer systems? Appointment books? Etc?

Thanks!

[Eric Green]

Lauren,

I usually arrange to meet the RO early am by myself (client goes someplace for coffee after letting me in). They usually have to check a box that they physically inspected the premises and saw the assets. I have never had one try and go digging into drawers or other stuff.

Is there any reason to be concerned about the assets physically at the place?

Eric

[Author]

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