Hi Bob,

Revenue Officers ( Collection) seize property. Revenue Agents (Exam) conduct audits. Two different divisions with many different requirements for hiring. As a general rule Agents are better educated being college graduates with majors in accounting. Some are CPAs, some lawyers, a few both. Revenue Officers CAN BE college graduates with majors in any field.

Revenue Officers are usually fed bananas. Revenue Agents are usually fed "bull...."
Revenue Agents do not like to be mixed up with Revenue Officers. Revenue Officers like the mix up and love being called Agents.

Hope this helps!

Best, Mr."P"