Some of us remember when IRS Agents could knock on our doors or call at all hours of the night whenever they wanted. I remember a man that committed suicide because of this. Thankfully, no more!
A Summary of The Taxpayer Bill of Rights
1. The Right to Be Informed. Taxpayers are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence and to be clearly informed of IRS decisions about their tax accounts.
2. The Right to Quality Service. Taxpayers have the right to receive prompt, courteous, and professional assistance from the IRS, to receive easily understandable communications, and to speak to a supervisor.
3. The Right to Pay No More than the Correct Amount of Tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have all tax payments applied properly.
4. The Right to Challenge the IRS’s Position and Be Heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, and to expect that these objections and documentation will be evaluated promptly and fairly.
5. The Right to Appeal an IRS Decision in an Independent Forum. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and they generally have the right to take their cases to court.
6. The Right to Finality. Taxpayers have the right to know the maximum amount of time available to challenge the IRS’s position and the maximum amount of time the IRS has to audit a tax year or to collect a tax debt.
7. The Right to Privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and will respect all due process rights, including search and seizure protections.
8. The Right to Confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law and that appropriate action will be taken against violators.
9. The Right to Retain Representation. Taxpayers have the right to retain anauthorized representative, or to seek free assistance, to represent them with the IRS.
10. The Right to a Fair and Just Tax System. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their liabilities, ability to pay, or ability to provide information timely.
Taxpayers have the right to receive assistance from the Taxpayer Advocate Service of the IRS at https://www.taxpayeradvocate.irs.gov/. The Taxpayer Advocate Service can help protect one’s rights and help resolve tax problems.
Send you questions or comments to larry@larryperrycpaservices.com.