With continuing phone scams and in-person scams taking place across the country, you should be aware that IRS employees do make official, sometimes unannounced, visits to people as part of their routine casework. You should keep in mind the reasons these visits occur and understand how to verify if it’s the IRS knocking at your door.

Visits typically fall into three categories:

•    IRS revenue officers sometimes make unannounced visits to a home or place of business to discuss taxes owed or tax returns due. Revenue officers are IRS civil enforcement employees whose role involves education, investigation, and when necessary, appropriate enforcement.

•    IRS revenue agents sometimes visit someone who is being audited. That person would have first been notified by mail about the audit and set an agreed- upon appointment time with the revenue agent. Also, after mailing an initial appointment letter, an auditor may call to confirm and discuss items pertaining to the scheduled audit appointment.

•    IRS criminal investigators may visit a home or place of business unannounced while conducting an investigation. However, these are federal law enforcement agents, and they will not demand any sort of payment. Criminal investigators also carry law enforcement credentials, including a badge.