Every taxpayer has a set of fundamental rights and the IRS has an obligation
to protect them. The “Taxpayer
Bill of Rights” groups the taxpayer rights found in the tax code into 10
categories. Know these rights when interacting with the IRS. A good way to
learn about them is by reading Publication
1, Your Rights as a Taxpayer.
Below are the descriptions of each right, as listed in Publication 1:
- The
Right to Be Informed. Taxpayers have the right to know what to do in order
to comply with the tax laws. They are entitled to clear explanations of
the laws and IRS procedures on all tax forms, instructions, publications,
notices and correspondence. They have the right to know about IRS
decisions affecting their accounts and receive clear explanations of the
outcomes.
- The
Right to Quality Service. Taxpayers have the right to receive prompt, courteous
and professional assistance in their interactions with the IRS. They also
have the right to be spoken to in a way they can easily understand, to
receive clear and easily understandable communications from the IRS, and
to speak to a supervisor about inadequate service.
- 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 the IRS apply all tax payments properly.
- 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. They also have the right to
expect the IRS to consider their timely objections promptly and fairly and
to receive a response if the IRS does not agree with their position.
- 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’ a decision. Taxpayers generally have the
right to take their cases to court.
- The
Right to Finality. Taxpayers have the right to know the maximum amount of
time they have to challenge an IRS position as well as the amount of time
the IRS has to audit a particular tax year or collect a tax debt.
Taxpayers have the right to know when the IRS has finished an audit.
- The
Right to Privacy. Taxpayers have the right to expect that any IRS
inquiry, audit 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 will provide, where
applicable, a collection due process hearing.
- 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
appropriate action will be taken against employees, return preparers, and
others who wrongfully use or disclose taxpayer return information.
- 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 seek assistance from a Low Income
Taxpayer Clinic if they cannot afford representation.
- 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.
The IRS will include Publication 1 when sending a taxpayer notices on a
range of issues, such as an audit or collection matter. Publication 1 is
available in English
and Spanish.
All IRS facilities will publicly display the rights for taxpayers.
Avoid scams. The IRS will never initiate contact using social media or text
message. First contact generally comes in the mail. Those wondering if they owe
money to the IRS can view
their tax account information on IRS.gov to find out.
Additional IRS
Resources:
- What
the Taxpayer Bill of Rights Means for You
- IR-2014-72,
IRS Adopts "Taxpayer Bill of Rights;" 10 Provisions to be
Highlighted on IRS.gov, in Publication 1
- IR-2014-80,
IRS "Taxpayer Bill of Rights" Now Available in 6 Languages; 10
Key Rights Outlined in Updated Publication 1
No comments:
Post a Comment