Taxpayer Bill Of Rights

Most people think that they are at the mercy of the IRS. They think they have no rights whatsoever – but they are wrong. Taxpayers have always had certain rights in dealing with the Internal Revenue Service, and recently these rights were formalized and codified. As IRS Commissioner John Koskinen noted, these rights existed for a long time in the tax code but it was never clear to most people what they were until now.

c breaks down your rights into 10 easy-to-understand pieces. Let’s look at a summary of the 10 rights.

The Right to Be Informed

You have the right to know what you need to do to comply with tax laws. This means you are entitled to clear explanations of laws, procedures, instructions, publications and notices. You are also entitled to clear information about decisions regarding your personal case.

The Right to Quality Service

You have the right to professional service, including straightforward and courteous dealings with the IRS. You also are entitled to speak to a supervisor about inadequate service.

The Right to Pay No More than the Correct Amount of Tax

You only need to pay the actual amount you owe and never more than that amount. Furthermore, any and all payments are to be properly applied against the appropriate accounts or tax liabilities.

The Right to Challenge the IRS’ Position and Be Heard

You have the right to object to the IRS’ position and provide documentation in your defense. This means you are entitled to a timely consideration of your objections and to receive a detailed response if the IRS does not agree with your defense.

The Right to Appeal an IRS Decision in an Independent Forum

You have the right to a fair and impartial appeal process, including the right to receive a written response regarding the Office of Appeals’ decision.

The Right to Finality

You have the right to know the amount of time the IRS has to audit a tax year, collect a tax debt, and when the IRS has finished an audit.

The Right to Privacy

You have the right to expect that any IRS examination or inquiry will not be unnecessarily intrusive. You are entitled to a collection due process hearing before search and seizure of your property.

The Right to Confidentiality

Any information provided to the IRS will not be disclosed unless you authorize such disclosure. You can expect action to be taken against anyone who inappropriately uses or discloses your information.

The Right to Retain Representation

You can retain a representative of your choice to represent you in dealing with the IRS.

The Right to a Fair and Just Tax System

You can expect the tax system to fairly consider the facts and circumstances of your case. In cases of financial difficulty, taxpayers have the right to receive assistance from the Taxpayer Advocate Service.

The Taxpayer Bill of Rights will hopefully prove to be a step in the right direction of a more fair, efficient and transparent tax system for all taxpayers.

These articles are intended to provide general resources for the tax and accounting needs of small businesses and individuals. Service2Client LLC is the author, but is not engaged in rendering specific legal, accounting, financial or professional advice. Service2Client LLC makes no representation that the recommendations of Service2Client LLC will achieve any result. The NSAD has not reviewed any of the Service2Client LLC content. Readers are encouraged to contact their CPA regarding the topics in these articles.

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