How does the IRS contact taxpayers?

Knowing how the IRS contacts taxpayers will help you avoid becoming a victim of scammers who pretend to be from the IRS with a goal of stealing personal information.

Here are some facts about how the IRS communicates with taxpayers:
  • The IRS doesn't normally initiate contact with taxpayers by email.
  • The agency does not send text messages or contact people through social media.
  • The IRS generally first contacts people by mail - not by phone - about unpaid taxes.
  • The IRS may attempt to reach you by telephone, but will not insist on payment using an iTunes card, gift card, prepaid debit card, money order, or wire transfer.
  • The IRS will never request personal or financial information by e-mail, text, or any social media.
  • When the IRS needs to contact a taxpayer, the first contact is normally by letter delivered by the U.S. Postal Service. Fraudsters will send fake documents through the mail, and in some cases will claim they already notified a taxpayer by U.S. mail.
  • Depending on the situation, IRS employees may first call or visit with a taxpayer. In some instances, the IRS sends a letter or written notice to a taxpayer in advance, but not always.
  • IRS revenue agents or tax compliance officers may call a taxpayer or tax professional after mailing a notice to confirm an appointment or to discuss items for a scheduled audit.
  • Private debt collectors can call taxpayers for the collection of certain outstanding inactive tax liabilities, but only after the taxpayer and their representative have received written notice.
  • IRS revenue officers and agents routinely make unannounced visits to a taxpayer’s home or place of business to discuss taxes owed, delinquent tax returns or a business falling behind on payroll tax deposits. IRS revenue officers will request payment of taxes owed by the taxpayer. However, taxpayers should remember that payment will never be requested to a source other than the U.S. Treasury.
  • When visited by someone from the IRS, the taxpayers should always ask for credentials. IRS representatives can always provide two forms of official credentials: a pocket commission and a Personal Identity Verification Credential.
If you receive a call from someone claiming to be with the IRS asking for a payment, take the following action:
  • If you owe Federal taxes, or think you might owe taxes, just hang up and call the IRS at 1-800-829-1040. IRS employees can help you with your payment questions.
  • If you do not owe taxes, fill out the “IRS Impersonation Scam” form on
  • TIGTA’s website, www.tigta.gov, or call TIGTA at 1-800-366-4484.
  • You can also file a complaint with the Federal Trade Commission at www.FTC.gov. Add “IRS Telephone Scam" to the comments in your complaint.