Throughout the U.S., IRS Revenue Officers (RO's) are assigned to collect back taxes from individuals and businesses whose cases are a little out of the ordinary. For example, you might owe a lot of taxes, your business might owe 941 taxes or you didn't file taxes in some time (or the IRS might have filed those returns for you with a large balance to collect). In 2016 and 2017, Revenue Officers are truly, above anyone else in the IRS, the most likely to LEVY your bank accounts or wages if you don't cooperate. In fact, Automated Collection Systems (ACS), the other collection division of the IRS, is issuing fewer levies than EVER. So, even today with a lighter IRS, Revenue Officers should make you pay attention.
RO's will usually drop a business card or send a Final Notice of Intent to Levy letter upon their initial contact with you. Expect quite a bit more scrutiny than if your case was in ACS: full financial statements with full supporting documentation, all tax returns will need to be filed and they might do a title check/credit check to make sure they've truly investigated your ability to pay the back taxes.
If your case is assigned to a RO, you might truly consider hiring an Enrolled Agent or attorney to represent you.