You wouldn’t think the IRS would send someone over but, unfortunately, sometimes they do. You could go with the “stranger, danger” theme and not answer, but let’s face it…..they will just come back. The IRS has online tips on how to determne if it is really the IRS knocking. Here is the link.
These visits are unannounced and can be to a home or business. IRS civil enforcement employees have roles that involve not only education and investigation but also appropriate enforcement.
Here is the Taxpayer Bill of Rights.