If you’ve received Form 9297, your tax case has moved from the computer-automated system to a human agent in a local office. This is a significant escalation. A Revenue Officer’s job is to collect the debt as quickly as possible, and they have broad powers to do so.
However, the meeting is also your best opportunity to present your side of the story and secure a resolution. Here is how to prepare.
1. Decipher Your Form 9297
Form 9297, or the "Summary of Taxpayer Contact," is essentially a high-stakes homework assignment. It lists exactly what the Revenue Officer needs to see to evaluate your "ability to pay." Typically, they will ask for:
-
Bank Statements: Usually for the last 12 months (personal and business).
-
Proof of Income: Pay stubs, profit and loss statements, or distribution records.
-
Asset Documentation: Vehicle registrations, mortgage statements, and investment account summaries.
-
Compliance: Proof that you have filed all missing returns and are making current estimated tax payments or federal tax deposits.
2. Prepare Your "Financial Defense" (Form 433)
Before the meeting, you should draft the appropriate Collection Information Statement (Form 433-A for individuals or 433-B for businesses).
-
Why it matters: This form is signed under penalty of perjury. It is the basis for your payment plan or settlement.
-
The Wolf Tax Strategy: We review these forms to ensure you aren't over-reporting "discretionary" income while under-reporting allowable expenses. We make sure the IRS sees the reality of your financial situation.
3. Know What to Expect During the Interview
The Revenue Officer is trained to "interview" you to find assets they can potentially levy. They will ask about:
-
Where you bank and who has signature authority.
-
Whether anyone owes you money (Accounts Receivable).
-
Your monthly living expenses versus your income.
-
The location and condition of valuable physical assets (equipment, vehicles, real estate).
4. Ground Rules for the Meeting
-
Stick to the Facts: Be professional and honest, but do not volunteer information that wasn't requested. Casual remarks about a recent vacation or a new luxury purchase can complicate your hardship claim.
-
Meet Deadlines: Revenue Officers judge your "good faith" by how well you follow the dates on Form 9297. If you need an extension, ask for it before the deadline.
-
You Have the Right to Representation: You do not have to walk into this meeting alone. You can authorize a professional to handle the communication for you, which often moves the meeting from your living room to a professional office or to a phone call.
How Wolf Tax Protects You
When a Revenue Officer is assigned, the stakes are at their highest. We help by:
-
Acting as your Buffer: We handle the phone calls and meetings so you can focus on your life and work.
-
Scrutinizing the Request: We ensure the Revenue Officer isn't asking for more than the law requires.
-
Negotiating the Outcome: We use your financial data to argue for the most favorable resolution—whether that’s an Installment Agreement, "Currently Not Collectible" status, or an Offer in Compromise.
Don't go into a Revenue Officer meeting unprepared. Contact Wolf Tax today to review your Form 9297 and build a strategy that protects your assets.
