Every IRS employee who contacts you is required to provide a unique IRS agent ID number, and you can confirm it is real by calling the IRS back on a number you trust: the number printed on an IRS letter already in your possession, the number on the credentials shown to you in person, or the main line at 800-829-1040. The number itself only matters once you verify it; a scammer will happily invent one, so the callback is the step that actually protects you.
What a Real IRS ID Looks Like
IRS field employees carry two forms of official identification: a pocket commission and an HSPD-12 card (also called a PIV card). Both show the employee’s photograph and a unique serial number tied to their employment record and current assignment. Criminal Investigation special agents also carry an enforcement badge along with a pocket commission containing a special agent insert.
That serial number is what you want. It is not a Taxpayer Identification Number, not an Employer Identification Number, and not a reference code off the top of a notice. It belongs to the person, not to your case.
Where the Number Shows Up
In written correspondence, any letter prepared by an individual employee must include a contact name, telephone number, and unique employee identification number in the contact block. Fully automated notices, like system-generated balance-due reminders, may not list an individual, but anything written by a person working your case will.
In person, revenue officers, revenue agents, and fuel inspectors are required to carry both the pocket commission and the HSPD-12 card. You can ask to see both, and you should. If the person cannot produce them, end the conversation.
Over the phone, ask for the caller’s full name and employee ID number before you discuss anything else. A legitimate employee will give both without resistance. Write them down.
How to Verify the Number
Getting the number is step one. Confirming it is step two, and the two steps are not interchangeable.
Call Back on a Number You Trust
If the contact was in person and you saw credentials, the IRS says to call the number printed on the credentials themselves to confirm the employee’s identity. If the contact was by letter, call the number on the letter. If the contact was an unsolicited phone call and you have no official paperwork to work from, hang up and call 800-829-1040 for individual tax matters. Tell the representative you need to verify someone who contacted you and give them the name and ID number you were handed.
You have to be the one who places the call. A callback number offered during a suspicious call proves nothing, because the scammer controls whatever rings at the other end. Trust only numbers you obtained independently: a letter already in your files, IRS.gov, or the main toll-free line.
Cross-Check Your IRS Online Account
Your online account at IRS.gov is a useful second check. Under the Records and Status tab you can see whether you have an active audit, an outstanding balance, or other case activity. If a caller insists you are under audit and your account shows nothing of the kind, the contact was almost certainly fraudulent. You will need to create an account and verify your identity through IRS.gov if you do not already have one.
If the IRS Cannot Confirm the Person
If the agency cannot confirm the employee’s identity or assignment, or if the person refused to show credentials in the first place, stop the interaction. Do not hand over documents, payments, or personal details, and move on to reporting.
Signs the Caller Is Not Really the IRS
Before you even reach the verification step, a few patterns identify most impersonators. The IRS will not:
- Demand immediate payment over the phone. Real bills arrive by mail first.
- Threaten arrest or deportation to pressure you into paying.
- Ask for gift cards, prepaid debit cards, or wire transfers. The agency accepts none of these.
- Leave threatening prerecorded voicemails. IRS robocalls are scams.
- Email or text you out of the blue. Outside narrow exceptions like criminal investigations, the IRS does not initiate contact that way.
The common thread is urgency. A scammer needs you to act before you think, so anyone pressuring you to skip verification or to decide this minute is telling you what they are. A legitimate employee will give you time to confirm their identity and to consult a tax professional.
One procedural point worth knowing: the IRS ended most unannounced revenue officer visits in 2023. Revenue officers now mail an appointment letter (Letter 725-B) or call ahead before showing up, with narrow exceptions for serving summonses or seizing at-risk assets. If someone appears at your door with no prior letter, your suspicion should already be elevated.
If You Already Shared Information
If you handed over a Social Security number, bank details, or tax information to someone you now think was a scammer, act quickly. Report the incident to the Treasury Inspector General for Tax Administration and the Federal Trade Commission; the IRS points identity theft victims to FTC guidance. Check with your state tax agency as well, since state-level identity theft often travels with federal.
Then lock down future filings with an Identity Protection PIN. The IP PIN is a six-digit number assigned to you that blocks anyone else from filing a return using your Social Security number. The fastest route is through your IRS online account. If you cannot set up an account, you can file Form 15227 by mail or schedule an appointment at a Taxpayer Assistance Center. Once the IRS has confirmed you as a victim of tax-related identity theft, a new IP PIN is mailed to you each year automatically.
Reporting an Impersonator
Reporting matters even when the scam did not work on you, because the reports are how active operations get traced and shut down.
- For phone impersonations, call the TIGTA hotline at 800-366-4484 or file a complaint at tigta.gov.
- For email or text scams, forward the message to phishing@irs.gov. Use the subject line “IRS” for emails, “Text” for text messages, or “Social media” for fake accounts.