1. The revenue agent, tax compliance officer, and revenue officer cannot arrest you and put you in jail.
  2. Never ignore a letter or phone call from the IRS. The IRS never forgets and never just goes away. Consult a CPA, Enrolled Agent or Tax Attorney if you are contacted by someone claiming to be from the IRS.
  3. Always send a certified letter to IRS in response to any letter you receive, even if you think you have resolved the issue in a telephone call.
  4. You have many rights, including due process rights, but if you do not exercise those rights, they go away in time.
  5. If you move, file Form 8221 to officially change your address.
  6. The IRS can seize and sell almost everything you own, but would rather talk to you and make an installment agreement or put a hold on your case if you have a financial hardship.
  7. Be respectful to IRS employees, but don’t be afraid. Never lie or tell half-truths. The IRS employee wants to close your case in the easiest way possible – usually this is an installment agreement.
  8. Document every contact with IRS, with the date, employee name and number and what was discussed. This can benefit you later when IRS fails to do what it said it would.
  9. You must be current in filing and paying all taxes before you can get an installment agreement.
  10. Remember that the IRS is not in the business of being patient, reasonable or efficient.
  11. The IRS has been known to make mistakes – don’t back down if you think you are right.