IRS Form 9297

Form 9297: Summary of Taxpayer Contact

Form 9297 is a list of items the IRS wants from you. IRS revenue officers use this form to collect financial information from taxpayers. Then, they use this information to figure out if you have the means to pay off your tax debt. 

The form lists the documents the IRS wants, along with the deadline for submitting each document and the consequences of not responding. 

The IRS only sends this form when it’s very serious about escalating collection actions. Although the form is fairly straightforward, consider reaching out for help from an experienced tax attorney. Contact us at The W Tax Group for a free consultation today. 

Key takeaways

• Form 9297 – Lists documents the IRS wants to see.
• Deadline – As noted on the form but may vary for certain documents.
• Why it’s important – A revenue officer has been assigned to your case. They are personally responsible for collecting the tax due.
• How to respond – Send the requested documents by the due date, or reach out to a tax pro for help.
• If you don’t respond – The revenue officer will move forward with involuntary collections, including wage garnishments or asset seizure.

What Does Form 9297 Mean?

Form 9297 means that the IRS wants information about your financial situation. The IRS revenue officer assigned to your case uses this information to assess your ability to pay your tax liability.

The IRS sends Form 9297 when it’s getting serious about collecting your tax liability. If you receive this form, you’re not dealing with automated collection notices anymore. Instead, a revenue office is looking at your situation, and they will find a way to resolve the case, whether you cooperate or not.

This form is called a summary of taxpayer contact because it summarizes the information that the revenue officer collects from you. Typically, the revenue officer will mail you this form to fill out on your own, but in some cases, they may call you and ask questions over the phone based on this form. 

If they want to meet in person, they will send a 725-B letter rather than showing up unannounced. Often, they send Form 9297 before a face-to-face meeting request.

Keep in mind that whether you’re dealing with mail or phone calls, you always have the right to legal representation in front of the IRS. 

What Is a Revenue Officer?

A revenue officer is an IRS employee who collects delinquent taxes and secures overdue tax returns from taxpayers. They analyze financial information to see if a taxpayer can afford to pay their tax bill, and they work with taxpayers to set up payment plans. 

If taxpayers don’t cooperate, revenue officers have the right to forcibly collect tax debts through federal tax liens, wage garnishments, and asset levies. They may even be able to take your home in rare situations. 

How to Respond to Form 9297

To respond to Form 9297, send the requested information by the deadlines listed on the form. Typically, it requests Form 433-A (Collection Information Statement) as well as the following:

• Most recent pay stub.
• Proof of all other income sources, including spousal support, child support, pensions, Social Security benefits, self-employment income, or rental income.
• 12 months of statements from bank accounts.
• A list of retirement accounts, stocks, bonds, and other investments.
• Copies of all vehicle registrations, including RVs, motorcycles, etc.
• The last three months of out-of-pocket medical expenses.
• Mortgage statements for all properties.
• Proof of last payment on all mortgages.
• Copies of the most recent utility and phone bills.
• Verification that you’ve made estimated quarterly tax payments as required.

You must respond promptly by the date noted on the letter, or the IRS may pursue collection actions (liens, levies, garnishments, etc) against you.

Should you consult with a tax attorney about Form 9297?

Keep in mind that the IRS uses this information to decide how to collect your tax debt. For instance, if the agency sees that you have a lot of assets, it may demand payment in full and expect you to sell your assets.

You should never lie to the IRS — hiding assets when the IRS requests information is considered tax evasion. However, you may want to reach out to a tax attorney before you respond to this notice so we can advise you on the best way to proceed.

Why Was a Revenue Officer Assigned to My Case?

The IRS usually only assigns revenue officers if you have:

• Years of unfiled tax returns.
• Repeated tax compliance issues.
• A high tax liability.
• Failed to respond to phone calls.
• A business that owes payroll taxes or the trust fund recovery penalty.

What Happens When the IRS Assigns a Revenue Officer to My Case?

The revenue officer will attempt to make contact with you to resolve the debt. They can help you set up payments or apply for relief, but if you don’t cooperate or if you have a history of noncompliance, they can move forward with involuntary collections. 

Revenue officers try to collect information from you so that they can find income or asset sources to seize if you are cooperative.

If they believe that you have committed tax fraud or evasion, the revenue officer can also initiate an investigation. Once the IRS assigns a revenue officer to your case, you can no longer ignore your tax issue. Things can get very serious, very quickly. To protect yourself, you should reach out to a tax attorney.

Revenue Officer Versus ACS

When you get behind on your taxes, the IRS can assign your case to a revenue officer or a group of employees in the Automated Collection System (ACS). 

• Revenue Officer – They are personally responsible for resolving the case. 
• Automated Collection System – The IRS’s computers send automated notices. If you call, you talk to a randomly assigned ACS representative.

With the ACS, you can sometimes fly under the radar, but it’s important to note that the ACS can initiate tax liens and other collection actions. In some cases, working with a revenue officer can be easier than dealing with the automated system. The revenue officer is personally assigned to your case. They have reviewed the situation, and they may be able to help you find a resolution option. 

If your account is in the ACS, the people you call won’t be intimately familiar with your case. As a result, they may provide you with incorrect information, or they may not be able to help you identify the best resolution option for your situation. A tax attorney can be invaluable in both of these scenarios. 

When to Talk to a Tax Lawyer About 9297 IRS Form

If you receive IRS Form 9297, you should reach out to a tax attorney if you:

• Don’t know why you received this notice.
• Can’t afford to pay the tax liability in full.
• Don’t agree with the tax due shown on the notice.
• Believe the tax due is exclusively the fault of your spouse, ex-spouse, or late spouse.
• Want help requesting relief from penalties.
• Are worried about tax liens, wage garnishments, or asset levies.
• Have had past compliance issues.
• Tired of dealing with the IRS and want a tax attorney to advocate for you.
• Have questions about your taxpayer rights.

When to Respond to Form 9297 on Your Own

In some cases, you may be completely comfortable responding to Form 9297 on your own. For instance, if you owe less than $50,000 and you agree with the tax liability, you may just want to set up a payment plan.

It’s fine to take a DIY approach to tax resolution if you’re comfortable doing so. However, an attorney can be critical if you want to reduce penalties, apply for a tax relief program such as an offer in compromise, or appeal an incorrect assessment.

Also, keep in mind that revenue officers work for the IRS. Their first priority is collecting taxes for their boss (the IRS). A tax attorney, in contrast, works for you. Their first priority is to get you out of tax debt as inexpensively and as painlessly as possible.

Get Help With Form 9297

You don’t have to deal with the IRS on your own. A tax attorney can help you deal with the IRS, and they can direct you toward the best options for your unique situation.

To learn more, contact us at The W Tax Group for a free consultation. We’ll start with a conversation about your tax situation. Then, we’ll outline how we can help you and what to expect if you decide to work with us.

Don’t let the IRS take your assets or use other extreme measures to collect your tax debt. Instead, get help today.

Lead Tax Attorney at The W Tax Group

Stephen A Weisberg