High-income nonfilers are generally those who didn’t file a tax return for a year in which they received income in excess of $100,000. The visits are primarily aimed at informing these individuals of their tax filing and paying obligations and bringing them into compliance. The IRS warns taxpayers that these visits shouldn’t be confused with scams. Revenue officers will always provide two forms of official credentials, which include a serial number and photo of the IRS employee. Also, visits generally occur after numerous contacts by mail about an existing tax issue. For those who refuse to pay, the IRS has several options available under the law, including civil enforcement actions and, when appropriate, criminal cases. News Release IR 2020-34.