A revenue officer is an employee of a government or a public agency who collects delinquent taxes or fees. The job is performed on a case-by-case basis and generally involves directly contacting individuals or businesses that are in arrears on payments.

At the federal level, revenue officers are employed by the Internal Revenue Service (IRS) in the United States and the Canada Revenue Agency (CRA) in Canada. State and local tax departments also employ revenue officers. In some cases, the job title may be tax collector.