Can the IRS Revenue Agent or Revenue Officer lie to a taxpayer to get them to share information?

No, and in fact if the IRS lies to a taxpayer to avoid the taxpayer\’s utilizing their 5th amendment right against self-incrimination it is generally enough to allow everything the IRS obtains to be thrown out in any criminal proceeding. See United States v. Tweel, 550 F.2d 297 (5th Circuit, 1977).