IRS Coordinated Field Collection Visits Are Expanding: What to Expect If Agents Come to Your Neighborhood

The IRS has confirmed it is expanding scheduled, in-person “coordinated field activities” for collection cases in 2026, including notifying local law enforcement before agents arrive. If you owe back taxes or have unfiled returns, this is the most significant shift in how the IRS pursues collection cases this year, and it is already underway.

What Are Coordinated Field Activities?

Most IRS collection work is handled by individual Revenue Officers, each assigned to a geographic territory. But coordinated field activities, known as CFAs, are different. CFAs are a standard part of IRS Collection operations in which Revenue Officers are temporarily deployed to cover areas with limited field presence or to address a specific need with priority inventory. In plain terms, that means the IRS can send a group of agents into a particular neighborhood or region all at once, targeting a concentrated set of cases in that area.

Local law enforcement will be notified of IRS presence in these areas, and the IRS has indicated that agents will make every effort to resolve cases during these in-person interactions where possible. That last point matters for you: agents are not just showing up to leave a card. They are coming prepared to push toward a resolution on the spot.

Why Is This Happening Now?

On June 5, 2026, members of TXCPA’s Relations with the IRS Committee and other tax professional organizations met with IRS representatives at the Federal Building in Farmers Branch for their biannual meeting. IRS attendees included representatives from the Stakeholder Liaison’s Office, the local Taxpayer Advocate’s Office, Field Collection, Chief Counsel, Criminal Investigation, and SBSE Exam.

The IRS confirmed at that meeting that the collections season officially began on June 1, with collection notices being issued to taxpayers starting June 8. The announcement of expanded coordinated field activities came directly out of that June 5 meeting, reported publicly by TXCPA on June 23, 2026. The IRS is moving quickly.

IRS Revenue Officers generally work within an assigned geographic area, although they may travel to other areas when their official duties require it. There is no rule limiting IRS visits or collection actions to any particular city. A person living anywhere in the United States may become involved if their tax situation requires the intervention of a Revenue Officer.

What Notice Will You Receive Before a Visit?

Here is something important to understand before you panic: the IRS is not going back to unannounced door-knocks for most cases. The IRS ended most unannounced visits to taxpayers by revenue officers back in July 2023. In place of unannounced visits, revenue officers now contact taxpayers through an appointment letter known as a 725-B, and schedule a meeting. Taxpayers whose cases are assigned to a revenue officer are now able to schedule face-to-face meetings at a set place and time, allowing them to gather the necessary information and documents before the meeting to help reach resolution more quickly.

The IRS uses Letter 725-B to schedule contact with a taxpayer whose case has been assigned to Field Collection. The meeting may concern unfiled tax returns, unpaid balances, or both. Along with Letter 725-B, a taxpayer can expect to receive Form 9297, Summary of Taxpayer Contact, which requests financial information they can bring to the appointment.

Receiving Letter 725-B is more serious than a routine balance reminder because a specific Revenue Officer is now responsible for working the collection case. However, it does not automatically mean you are being audited or accused of a crime. Revenue Officers generally handle civil collection matters.

Do not ignore it. If you ignore this letter, the Revenue Officer may proceed with alternative collection efforts, including tax liens and levies such as wage garnishment and bank levies.

What Happens During a Coordinated Field Visit?

During a CFA, multiple Revenue Officers work a concentrated area at the same time. Because local law enforcement has been notified in advance, the visits are official and coordinated, not random. When an agent comes to your door or your place of business, they will want to discuss your outstanding balance, any unfiled returns, and your ability to pay.

A Revenue Officer being assigned to your account means it is no longer being handled only through automated billing notices. A Revenue Officer has been assigned to investigate the account, secure missing returns, evaluate collection potential, and work toward a case resolution.

You have the right to have a tax professional represent you. You have the legal right to have a tax attorney or other representative present at the meeting or host it at their office. Exercising that right is not an act of defiance. It is one of the most practical steps you can take.

Your Resolution Options, Explained Simply

The good news, if you are facing a CFA visit, is that the IRS has said agents are coming prepared to resolve cases, not just to knock and leave. That means the conversation you have, or that your representative has on your behalf, could matter a great deal. Here is a plain-English overview of the main paths available, depending on your circumstances.

Installment Agreement

An installment agreement is a monthly payment plan for taxpayers who owe more than they can pay at once. It does not reduce the amount you owe, but it stops the IRS from levying your assets while you are in compliance with the plan. You may qualify for an online installment agreement depending on your balance and filing status.

Offer in Compromise

An Offer in Compromise is an agreement between a taxpayer and the IRS that settles a taxpayer’s tax liabilities for less than the full amount owed. A taxpayer who can fully pay the liabilities through an installment agreement or other means generally will not qualify for an OIC in most cases. Eligibility depends on your income, assets, expenses, and overall ability to pay, and you may qualify depending on your circumstances.

Currently Not Collectible Status

Currently Not Collectible status is a hardship designation that suspends IRS collection actions when you cannot cover basic living expenses. It does not erase the debt, but it puts a formal pause on enforcement while your financial picture is documented. You could be eligible depending on your situation.

The One Thing Every Path Requires

All four main resolution programs share one requirement: all tax returns must be filed before the IRS will approve any of them. Unfiled years block every alternative resolution path. If you have years where you have not filed, getting current on your filings is the single most important thing you can do before or during any IRS interaction.

What to Do Right Now

The IRS collections season is already active. Notices have been going out since June 8, and coordinated field teams are operating in communities across the country. Waiting is the option that tends to make things worse.

If you have already received Letter 725-B or a collection notice, or if you simply know you owe back taxes or have unfiled returns, taking action before an agent arrives at your door puts you in a far stronger position. Taxpayers can use online resources as a first step, including logging into their IRS online account to verify balances and confirm whether payments referenced in notices have been properly applied.

Beyond that first step, the right resolution strategy depends on your specific numbers, your filing history, and what you can realistically afford. At Clear Start Tax, we work directly with individuals and businesses to review the full picture, get any missing returns filed, and pursue the resolution path that fits your actual circumstances. There is no obligation to figure this out alone, and given what the IRS has put in motion for 2026, the sooner you have a plan, the better.