A more thorough explanation:

A revenue agent is an employee of the Internal Revenue Service (IRS) who is responsible for conducting tax audits of individuals and businesses. Their primary role is to determine the tax liability of entities selected for an audit and to answer inquiries from individuals regarding their tax liability.

For example, if a business is selected for an audit, a revenue agent will review their financial records and tax returns to ensure that they have accurately reported their income and deductions. If the agent finds discrepancies or errors, they may adjust the business's tax liability accordingly.

It is important to note that revenue agents are different from revenue officers. While revenue agents focus on conducting audits and determining tax liability, revenue officers are responsible for collecting taxes from individuals who have significant outstanding tax debt.