The Internal Revenue Service's field collection operation has begun focusing more on business taxpayers who are still operating and are not paying their employment taxes.

In the past, many of these types of delinquent tax accounts have accumulated several quarters of unpaid liabilities before the case could be assigned to a Revenue Officer. Earlier contacts will allow taxes to be collected while taxpayers still have business assets and/or operating capital.

A Revenue Officer is the field collection employee responsible for making in-person contacts with delinquent taxpayers. By making contact with these taxpayers earlier in the delinquency process, the businesses should be able to work out ways to pay the delinquent taxes.

In addition to changing the focus in the field collection operation to in-business cases, the IRS is also looking at what internal policies and procedures can be modified to increase the options for resolving these accounts."