Who Are the Players at the IRS and What Do They Do?
Tax Examiners: Tax Examiners have limited knowledge of tax laws but understand issues within the types of audits they handle. They handle document matching/Correspondence Audits in the Service Centers.
Tax Compliance Officers: Tax Compliance Officer handle exams for selected individuals and business taxpayers involving more complex tax issues.
Revenue Agents: Revenue Agents have more experienced and typically well-trained – They normally conduct Field Audits
Revenue Officers: Revenue Officer specialize in collection of tax liabilities – They may be used in an Employment Tax Audit.
Specialty Agents: Do to their specialized, experience, training or education, their agents specialize in a specific area of the tax law..
Special Agents: Special Agents are the investigators with Criminal Law Enforcement powers not granted to other IRS employees – These agents carry guns and golden badges.
Appeals Officers: Appeals Officers are well educated and have highest level of technical training in IRS Audit Appeals
Settlement Officers: Settlement Officers are appeals employees who work with collection issues.
Area Counsel: IRS attorneys involved in litigation, including Tax Court.