Quick overview

When the IRS reassigns your case to a new Revenue Officer (RO), the file doesn’t automatically reset — but delays, miscommunication, or gaps in understanding can create real risk. This guide shows the practical steps I use in practice to preserve payment agreements, protect against levies and liens, and speed case resolution. It combines IRS guidance (see the IRS Revenue Officers page) with tried-and-true case management tactics.

(Authoritative reference: IRS, Revenue Officers: https://www.irs.gov/newsroom/revenue-officers)

Why reassignment happens and what it usually means

Reassignments happen for routine reasons: workload balancing, employee transfers, regional reorganization, or when a previous officer leaves. Reassignment does not usually cancel prior agreements (installment agreements, offers in compromise, or approved lien withdrawals), but a new RO may not immediately recognize informal understandings unless you document them.

Key takeaway: assume nothing — verify everything.

Immediate steps to take (first 72 hours)

  1. Confirm the notice. Check the IRS letter for the new RO’s name, phone, and case number. IRS notices will normally include a contact or instructions. Keep the original notice.
  2. Call or email the new RO. Introduce yourself, confirm they have your case number, and ask whether they need any immediate documents. Record the date and time of the call, who you spoke with, and a short summary.
  3. Re-send critical documents. If you have an active installment agreement, an Offer in Compromise, or a lien withdrawal request, re-send copies of the signed agreement and proof of compliance. Use a traceable delivery method (email with read receipt or certified mail).
  4. Confirm existing actions remain in force. Ask directly whether any pending levies, liens, or seizures are on hold, and whether the current payment schedule is recognized. If the previous RO gave a verbal promise, get written confirmation if possible.

Documents to compile and share

Gather the following so the new RO can quickly understand the file:

  • IRS notice(s) and the reassignment letter
  • Case number(s) and prior RO contact info
  • Signed installment agreement or IRS Online Payment Agreement confirmation
  • Bank statements or proof of recent payments
  • Power of Attorney (Form 2848) or Notice of Taxpayer Representative if you use a practitioner
  • Correspondence (letters, emails) documenting prior promises or timelines
  • Supporting records for audits, payroll tax disputes, or collection issues (returns, payroll tax deposits, account transcripts)

If you’re represented by an authorized tax professional, verify your POA is current and fax/scan Form 2848 to the new RO so they accept calls and documentation directly from your representative.

(For POA details see IRS Form 2848 guidance: https://www.irs.gov/forms-pubs/about-form-2848)

How to communicate effectively with a new RO

  • Be concise and factual. Start with the case number, last action taken, and the exact relief or agreement you have in place.
  • Lead with agreements. If you’re on a payment plan, state the monthly amount and the date the plan was approved.
  • Provide a one-page timeline. A brief bullet list of major dates (assessment, payment plan start, last payment, enforcement pauses) helps an RO catch up quickly.
  • Use traceable delivery. Follow up phone calls with an email or certified letter summarizing the conversation.

Sample opening script for phone or email:

Hello, my name is [Your Name]. My CP/Notice number and IRS case number are [case number]. My case was recently reassigned from [Former RO name]. We currently have an installment agreement approved on [date] paying $[amount] monthly. I’m sending the signed agreement and proof of the last payment. Please confirm receipt and whether any enforcement actions are pending.

What to do if the new RO disputes or is unaware of a prior agreement

  • Provide copies of the signed agreement and payment confirmations immediately.
  • Ask for written confirmation that the agreement will continue or that enforcement actions are paused while they review.
  • If the RO insists the prior agreement is invalid, ask for the legal basis and the specific IRS code or administrative policy being applied.

If you cannot get resolution, consider escalating:

  • Request a manager review of the reassignment decision.
  • Contact the Taxpayer Advocate Service (independent within the IRS) if your case is causing financial hardship or you face an imminent levy/sale. (Taxpayer Advocate Service: https://taxpayeradvocate.irs.gov)

When to involve a tax professional or file a Power of Attorney

If your case is complex (business payroll taxes, contested audits, or large liabilities), involve a tax attorney, enrolled agent, or CPA. In my practice, early professional representation reduces misunderstandings and prevents enforcement missteps during the transition.

Make sure your representative files Form 2848 (Power of Attorney) with the IRS and provides a copy to the new RO. This avoids delays caused by confidentiality rules.

Escalation path and protections you can request

  • Ask the RO for written confirmation that prior installment agreements or Offers in Compromise remain active during the review.
  • If enforcement is imminent (levy/levy action), ask for a stay while documentation is provided. The IRS will sometimes delay action during a manager review.
  • File an appeal if you disagree with enforcement decisions. For collection disputes, a Collection Due Process (CDP) hearing may be available.

(IRS guidance on collection and appeals: https://www.irs.gov/appeals)

Common pitfalls and how to avoid them

  • Pitfall: Waiting for the RO to call you. Instead, reach out proactively.
  • Pitfall: Sending only paper copies and assuming the RO saw them. Always confirm receipt and, when possible, follow up with a read-confirmed email.
  • Pitfall: Losing track of who promised what. Keep a dated log of every contact and save copies of correspondence.

When the reassignment causes a delay or missed deadline

If reassignment caused a missed deadline (for example, a missed response to an audit or a missed payment), document the timeline and immediately request an extension or penalty relief citing the reassignment as the cause. The IRS may grant relief in reasonable cases, especially when a taxpayer acted in good faith.

Related resources on payment plans and liens (internal guides)

  • For guidance on keeping a lien from being filed or removing one after setting up a plan, see our guide on how to request a lien withdrawal after paying or setting up a payment plan: Request a Lien Withdrawal.
  • If you need to change an existing full-pay agreement to a partial-payment arrangement, our walkthrough explains timing and documentation: Convert a Full-Pay Agreement.
  • For an overview of common IRS collections payment plans and which is likely to survive a reassignment, read: Common IRS Collections Payment Plans Compared.

Including these references in your packet to the new RO can speed recognition of valid agreements.

When a reassignment may justify asking for a different officer

The IRS will rarely reassign a case at a taxpayer’s request. Reasonable grounds for asking include documented harassment, conflict of interest, or clear misconduct by the prior RO. If you have proof of mistreatment, document it and request a supervisory review. Keep in mind that administrative reassignment is normal and not usually a basis for change.

Practical timeline example

  • Day 0: You receive notice of reassignment.
  • Day 1: Call new RO, email summary, and send key documents.
  • Day 3–7: Follow up if no response. If urgent enforcement is possible, escalate to a manager.
  • Day 7–30: Expect the RO to review file and confirm next steps. Maintain weekly check-ins if your case has time-sensitive exposure.

Final checklist before you finish

  • Confirm the new RO’s full name and contact details.
  • Re-send or confirm receipt of any signed agreements.
  • Ensure your Power of Attorney is filed and accepted.
  • Keep a written log of all calls, emails, and mailed documents.
  • Escalate to a manager or the Taxpayer Advocate only if needed and with supporting documentation.

Professional disclaimer

This article is educational and does not constitute tax, legal, or financial advice. For guidance specific to your facts and situation, consult a qualified tax professional or attorney. If you face immediate collection action (levy, seizure, or bank levy), seek professional help promptly.

Sources and further reading

By taking prompt, documented, and proactive steps you can reduce the risk that reassignment delays or disrupts existing agreements. In many of the cases I’ve handled, 10–20 minutes of organized outreach within the first three days prevented enforcement actions and preserved negotiated terms.