How the IRS contacts you almost always starts the same way: with a letter delivered by the U.S. Postal Service. Phone calls, in-person visits, and outreach from authorized private collection agencies do happen, but only after written notices have already gone to your mailing address. The IRS does not open contact by email, text message, or social media, so a message arriving through any of those channels is a scam until proven otherwise.
Mail Is the Default Channel
Letters and notices through the Postal Service are the IRS’s primary way of reaching you. Whether the agency wants to bill a balance, question something on your return, or open an audit, the first you hear about it will be a physical envelope in your mailbox. Each notice carries an identification code (such as CP14 or LT11) that tells you exactly why the IRS is writing and what the next step is.
Not every notice is a bill. The CP2000, for example, is a proposal the IRS sends when income or payment figures reported by an employer, bank, or other third party don’t match your return. You have until the deadline printed on the notice to agree, disagree, or send documentation.1Internal Revenue Service. Understanding Your CP2000 Series Notice
Balance-due notices spell out the exact amount owed, plus penalties and interest. The failure-to-pay penalty is 0.5% of the unpaid tax for each month or partial month the balance stays outstanding.2Internal Revenue Service. Failure to Pay Penalty Interest compounds daily on top of that. For the first quarter of 2026, the underpayment rate for individuals is 7% per year.3Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 2026
If you ignore mail, the notices become more urgent, and the last one in the sequence (LT11 or Letter 1058) warns that the IRS intends to levy wages, bank accounts, or other property and gives you 30 days to request a hearing. Every step in that sequence still arrives by mail.
Phone Calls
The IRS may call you, but as a follow-up after written notices, not as a first contact. Revenue Officers use the phone to schedule appointments, discuss the details of an audit, or work out payment arrangements on an overdue balance.
A real IRS employee on the phone will identify themselves by name and badge number. They will not demand immediate payment by gift card, prepaid debit card, or wire transfer. They will not threaten to call the police, immigration authorities, or have you arrested. They will not leave pre-recorded voicemails threatening lawsuits. If a call feels off, hang up and call the number printed on your most recent IRS notice to check whether the contact is real.4Internal Revenue Service. How to Know It’s the IRS
In-Person Visits
An IRS employee may come to your home or business, but only after mailed notices have gone unanswered. Two roles do this work. Revenue Officers handle collection of overdue tax debt. Revenue Agents conduct audits and examine financial records.
Every IRS employee visiting in person carries two credentials: a pocket commission and an HSPD-12 card. Both show the employee’s photo and serial number. You have the right to examine both before you discuss anything, and you can call the number printed on the credential to confirm who they are.4Internal Revenue Service. How to Know It’s the IRS
A Revenue Agent conducting an audit will ask for specific financial records to verify your return, which can include receipts, bills, canceled checks, loan agreements, legal documents, employment records, travel and mileage logs, and Schedule K-1 forms.5Internal Revenue Service. IRS Audits: Records We Might Request
A Revenue Officer visiting about a balance will ask about your income, assets, and ability to pay in order to work toward a resolution. They cannot seize property on a first visit without prior written notice.
Private Collection Agencies
Federal law lets the IRS assign certain older overdue accounts to private collection agencies. Three companies are currently authorized:
- CBE Group Inc. — (800) 910-5837
- Coast Professional, Inc. — (888) 928-0510
- ConServe — (844) 853-4875
Before any of these firms contacts you, two letters arrive in the mail. The IRS sends Notice CP40 to tell you your account has been transferred. The agency then sends its own initial letter. Both letters include a taxpayer authentication number you can use to confirm the caller is legitimate.6Internal Revenue Service. Private Debt Collection
A private collection agency can discuss payment options and help you set up a payment plan. It cannot file a lien, issue a levy, take payment directly to itself, demand a gift card, or collect your financial account information.7Internal Revenue Service. Private Debt Collection Frequently Asked Questions
Online Account and Text Messages
The IRS runs a secure online portal where you can view more than 200 types of notices digitally, check your balance and payment history, make payments, set up payment plans, check refund status, pull account transcripts, and approve power of attorney requests.8Internal Revenue Service. IRS Individual Online Accounts: An Easy Tool for Taxpayers
You can also opt in to text message notifications, but only after you give express permission. The IRS will not text you out of the blue.9Internal Revenue Service. Text Messaging Terms and Conditions
Channels the IRS Will Never Use
The IRS does not send unsolicited emails, text messages, or social media direct messages asking you to click a link, share personal information, or make a payment. Any such message is a scam regardless of how official it looks.10Internal Revenue Service. Report Fake IRS, Treasury or Tax-Related Emails and Messages
The IRS also will not:
- Demand payment by gift card, prepaid debit card, or wire transfer
- Threaten to involve local police or immigration authorities
- Ask for your Social Security number or bank account details through email, text, or social media
- Leave pre-recorded voicemails threatening lawsuits or arrest
Reporting a Suspected Scam
Forward suspicious emails claiming to be from the IRS to phishing@irs.gov and then delete them. For a suspicious text, send the sender’s phone number and the message content to the same address with “Text” in the subject line. Report scam phone calls to the Treasury Inspector General for Tax Administration at (800) 366-4484.10Internal Revenue Service. Report Fake IRS, Treasury or Tax-Related Emails and Messages
How to Verify a Contact Is Really the IRS
A few habits protect you across every channel. If a letter arrives, look for a notice or letter number in the upper corner and match it against the descriptions on IRS.gov. If someone calls, ask for their name and badge number, hang up, and call back using the number on your most recent IRS notice. If someone shows up in person, ask to see both the pocket commission and the HSPD-12 card, and call the number on the credential to confirm.4Internal Revenue Service. How to Know It’s the IRS If a private collection agency contacts you, check that you have received both Notice CP40 from the IRS and the agency’s own letter, and match the taxpayer authentication number.
The pattern behind all of it is simple. Real IRS contact begins with paper, moves at a predictable pace, identifies the employee, and offers ways to verify. Anything that skips those steps, especially anything demanding immediate payment through an unusual method, is not the IRS.