01 — procedure and options
What an assigned Revenue Officer changes
- The case is being worked by a person, not a queue. Deadlines they set are real and they follow up.
- They can and do make field contact — at a home address, a business address, or with third parties.
- They will ask for a Collection Information Statement (Form 433-A or 433-B) with supporting documents, often on a short deadline of their choosing.
- They have discretion over summonses, lien filing, and how aggressively to pursue enforcement.
- They can also resolve the case faster than automated collection, if your financial information is complete and credible.
An assigned Revenue Officer is not automatically bad news. An incomplete or inconsistent 433 package in front of one is.
02 — procedure and options
What to do before you call them back
Do not call a Revenue Officer without knowing what is in your own file. Before any substantive conversation:
- Confirm every tax period listed on the notice.
- Know which returns are unfiled. Unfiled returns limit nearly every resolution option available to you.
- Know what your transcripts show as assessed, and when each collection period expires.
- Decide whether you are representing yourself or authorizing someone under Form 2848 — and if it is the latter, do that before the conversation, not after.
03 — procedure and options
The 30 days still runs
Everything on the pillar page applies. Form 12153, 30 days from the date printed on the notice, certified mail, every period listed. An assigned Revenue Officer does not extend the deadline and cannot waive it.
→ Read the full procedure: Final Notice of Intent to Levy
What ebotCPA does
We pull your transcripts under Form 8821, read the collection posture, and give you a written Case Analysis of which options are open to you and what each requires. If you want us to act for you rather than just advise you, that is Form 2848 and a separate step you authorize.
Where a Revenue Officer is assigned and you authorize representation on Form 2848, contact runs through us rather than through you.
We do not promise outcomes. We tell you what the record shows and what the procedure permits.