IRS Form 9297: Why You Received It & What To Do Next

IRS Form 9297

The IRS uses Form 9297 (Summary of Taxpayer Contact) to request information from taxpayers when a revenue officer has been assigned to their case. Often, this form arrives with Letter 725-B, which requests an in-person meeting with you and the revenue officer. However, you may also see this form with other IRS letters. 

If you’ve received this form, the IRS is taking your tax debt extremely seriously. If you take action now, you can resolve this concern, but failure to do so can be costly and put your assets at risk. Reach out to the team at Seattle Legal Services for help today. 

Key takeaways:

  • IRS Form 9297 is a form from a revenue officer requesting information.
  • A revenue officer is a debt collector for the IRS, and you should not ignore their letters.
  • The revenue officer uses the information provided to make decisions about how to collect your debt, so you need to respond carefully.
  • A tax attorney from Seattle Legal Services can help you navigate this process.

Why Taxpayers Commonly Receive IRS Form 9297

You’ll receive this form if a revenue officer wants information from you. Revenue officers use this information to identify how you can pay your tax debt – but they’re not assigned to most accounts right away. Instead, you’re likely to see this form if:

  • The Automated Collection System (ACS) hasn’t worked to collect your tax debt – most debts start in the ACS, which sends out notices but can also file liens and garnish wages or bank accounts. 
  • You owe a significant amount of tax debt – there’s no set debt threshold for revenue officer assignment, but the more you owe, the higher the risk. 
  • You owe payroll taxes – the IRS takes payroll taxes (especially the trust fund portion) extremely seriously.
  • The CSED is approaching – the IRS only has 10 years to collect most tax debts, and you may see more collection activity as the deadline gets closer. 

This is not an exhaustive list. The IRS may send this form and assign your account to a revenue officer for many other reasons.

The bottom line is this. Receiving IRS Form 9297 means the IRS is taking action on your account. You need to respond, or you put your assets at risk.

Documents Requested on Form 9297

Review the list carefully, note which documents the revenue officer wants to see, and the deadline. The information requested on this form varies, but often includes:

  • Financial records related to the tax year in which the unpaid taxes occurred.
  • Business reports, such as profit and loss statements
  • Personal and business bank statements for the last year
  • Collection Information Statement – Form 433 A for individuals or 433-B for businesses 
  • Verification of the estimated tax payments for this year
  • Recent paycheck stubs that show your year-to-date gross pay, withholdings, and deductions
  • Proof of any other income in the last several months, such as child support, Social Security benefits, pension payments, spousal support payments, or rental payments made to you
  • Mortgage statements for each property you own
  • Copies of your vehicle registration
  • Other information related to assets you own, including investment and retirement accounts
  • Documented medical expenses from the previous three months
  • Tax returns from years you have unfiled returns

Once you send that information to the IRS, the revenue officer will review it and then determine the next steps. Unfortunately, at this point, that doesn’t necessarily work to your advantage. For example, if the revenue officer sees that you could sell an asset and pay in full, they might demand full payment and refuse to set up an installment agreement. That’s why it’s critical to work with a tax professional who can keep you compliant while also protecting you. 

Why You Need to Respond Carefully

You need to respond carefully – providing false information may constitute tax fraud, but giving up too much information can prevent you from getting approved for monthly payments. That is why working with a tax attorney is critical. Hiring a tax attorney doesn’t make you look suspicious; it makes it look like you’re serious about paying your tax debt.

What Receiving Form 9297 Does Not Mean

Receiving Form 9297 does not mean the IRS is seizing your money or assets – yet. The IRS must notify you before garnishing wages or seizing assets, and this form is not the right type of notice. Instead, you must receive a Final Intent to Levy. 

However, if you don’t respond to this notice, the IRS will escalate collection actions. One significant difference between the ACS and a revenue officer is that an officer can start the process to physically seize assets like personal property or real estate. 

Understanding the Process the IRS Uses to Collect Unpaid Debt

Once you miss filing a tax return or paying the tax debt owed, your account goes into an automated process. You’ll receive a variety of notices from that time onward. Read them – don’t ignore them or forget them in a pile of mail!

If you don’t respond, the notices will continue coming about every six to eight weeks. The IRS may also file a tax lien or garnish your wages. 

Eventually, if you don’t resolve the tax debt, the IRS may assign a revenue officer to your case and send you Form 9297. The revenue officer is personally focused on collecting your tax debt, every single day when they go to work, and they’ll make sure it happens. 

What Happens If You Don’t Take Action?

If you fail to submit these required documents, the IRS revenue officer can issue a summons. This allows the IRS to seek those documents itself through a court order. They can also force third parties, such as your bank or others to provide information to them. Or, they may just move forward with enforced collections and seizing your assets.

What to Do If You Receive IRS Form 9297

You received Form 9297, opened it up, and read it. Now what? Follow these steps.

Read the form carefully.

The form will explain exactly what you need to provide to avoid further action. That includes the list of documents and their deadlines. You will also receive contact information for the revenue officer. You can contact them directly, but remember that their job is not to side with you. Having your own attorney is extremely beneficial.

Gather the requested documents

Gather all of the documentation requested. If you are unsure about any detail, make sure you contact your tax attorney or the revenue officer for clarity. This entire process can take some time. Don’t wait until the last minute to act. 

If the form requests you to file any old tax returns, reach out to a tax professional for help. 

Contact the revenue officer

If directed to do so, contact the revenue officer, confirm receipt of the form, and set up a meeting if requested. If you need more time, such as for filing unfiled returns, ask the officer about that directly. They may be supportive of providing more time if you’re being authentic about the process – and if you ask as early as possible. Most often, being cooperative and respectful to the officer works in your favor.

Hire a tax attorney to help you

Because this is such a serious part of the tax debt collection process, we encourage you to reach out to a tax attorney. Having an attorney offers several benefits. An attorney can:

  • Communicate directly with the IRS and the revenue officer on your behalf.
  • Protect your rights throughout the process.
  • Create a strategy that appeases the IRS but also works for you.
  • Ensure you don’t miss deadlines.

In all situations, be sure you respond by the date listed on the notice. This is likely only to be a few weeks from the issuance of the notice.

What Are Your Options for Unpaid Taxes?

The biggest reason people delay responding to these letters is that they don’t know what to do. It’s certainly worrisome, frustrating, and overwhelming when you may not know how you are going to pay your tax debt.

But there are options. The following are some of the most common strategies for getting back on track.

  • Installment agreements. A payment plan for back taxes allows you to repay your debt in monthly payments. 
  • Offer in compromise. The IRS may agree to accept less than what the tax debt is through an offer in compromise. There are very strict financial requirements for this program, and for best results, you should work with a tax attorney.
  • Currently not collectible status. Informing the IRS that you are “currently not collectible” means that you are telling the agency you cannot pay your taxes. The IRS will stop collection activity until your finances improve. 

A tax professional can help you find the best solution based on your unique situation. 

Let Seattle Legal Services Offer Insights and Solutions

Receiving IRS Form 9297 means it’s time to take action. Set up a case review with Seattle Legal Services – we can help with revenue officers, get you extensions if possible, help you get back into compliance, and most importantly prevent enforcement actions. To set up a free consultation, contact us today.

FAQs on Form 9297

Is Form 9297 bad?

Form 9297 indicates a revenue officer assigned to your case is seeking additional information to collect on a debt. You should not ignore this document. It’s not bad, but it does mean the IRS is very eager to collect your tax debt as soon as possible. 

Does a revenue officer have to meet me in person?

An in-person meeting is not always required, but it may be. Revenue officers often request meetings at their office or your place of business. If you’re worried about meeting with a revenue officer, contact a tax attorney for help. 

Can I get more time to pay my debt after receiving Form 9297?

You can request additional time, but there’s no guarantee that you’ll get it. The IRS has many payment options, but they can sometimes be hard to get once a revenue officer is assigned to your case. A tax attorney can help you determine the best strategy for your situation.