You received a notice from the IRS and you need to contact them, right away, but you are concerned that the IRS will try and “bully” you into accepting their findings…
Did you know that you as a taxpayer have fundamental rights under the law? These rights are called the “Taxpayer Bill of Rights”, and they are divided into 10 categories.
These rights help taxpayers when they interact with the IRS. The Tax Code contains many taxpayer rights and protections. However, because the Tax Code is so large and complex, many taxpayers, who do not have the advice of a tax professional, are unaware of their rights.
The idea for a Taxpayer Bill of Rights percolated around for several years. One of the leading proponents was National Taxpayer Advocate, Nina Olson. In January 2014, Olson told Congress that a Taxpayer Bill of Rights was long overdue.
Even though the rights already existed, many taxpayers did not know about them. More taxpayer education was needed, Olson emphasized. Olson proposed that either Congress pass legislation, or the IRS take administrative action to set out a Taxpayer Bill of Rights.
Olson proposed that a Taxpayer Bill of Rights be based on the U.S. Bill of Rights. Olson also recommended that the IRS describe taxpayer rights in non-technical language.
Finally, on June 10, 2014 the IRS adopted the Taxpayer Bill of Rights IRS Adopts “Taxpayer Bill of Rights;” 10 Provisions to be Highlighted on IRS.gov, in Publication 1
EVERY taxpayer should be aware of their fundamental rights when dealing with the IRS.
IT IS MY BELIEF THAT THESE RIGHTS ARE LARGELY UNKNOWN TO THE AVERAGE AMERICAN TAXPAYER. THEREFORE, I AM ON A CRUSADE TO MAKE MY FELLOW CITIZENS AWARE OF THEM.
If you receive a notice from the IRS and you EITHER DO NOT UNDERSTAND IT or DO NOT AGREE WITH IT, I don’t recommend that you go it alone, so call a tax professional that deals with IRS issues.
TheCPATaxProblemSolver will answer ANY QUESTION that you have FREE OF CHARGE. Here is a link to my calendar or call me directly at 850-340-0828.
Whatever you do, it is extremely important to remember that taxpayers do have rights when dealing with the IRS.
The Right to Be Informed
Taxpayers have the right to know what they need to do to comply with tax laws. They are entitled to clear explanations of the law and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. LEARN WHAT THIS MEANS FOR YOU
The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to have a way to file complaints about inadequate service. LEARN WHAT THIS MEANS FOR YOU
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 and to have the IRS apply all tax payments properly. LEARN WHAT THIS MEANS FOR YOU
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, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. LEARN WHAT THIS MEANS FOR YOU
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 have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. LEARN WHAT THIS MEANS FOR YOU
The Right to Finality
Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year. Taxpayers have the right to know when the IRS has finished an audit. LEARN WHAT THIS MEANS FOR YOU
The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable. LEARN WHAT THIS MEANS FOR YOU
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. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information. LEARN WHAT THIS MEANS FOR YOU
The Right to Retain Representation
Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a Low Income Taxpayer Clinic. LEARN WHAT THIS MEANS FOR YOU
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 underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. LEARN WHAT THIS MEANS FOR YOU
The IRS includes, Publication 1, Your Rights as a Taxpayer when sending a notice to taxpayers on a range of issues, such as an audit or collection matter. IRS offices display the rights for taxpayers and employees to see.
Publication 1, Your Rights as a Taxpayer, is available in English , Chinese , Korean , Russian , Spanish and Vietnamese .