Even if the IRS is not currently chasing you for back payments or missed tax returns, every American citizen or any taxpayer to eh United States piggy bank collection agency should know that there’s such a thing as a Taxpayer’s Bill of Rights?
Yep. In 2014 the most powerful collection agency in the world was ordered to compile the collection of rights that were determined over the course the prior 26 years and put in a simple a format of 10 categories that will help taxpayers understand their rights in general terms. Below, your 10 rights are listed along with their descriptions as defined by the Treasury Department. Over the next couple of weeks, we will elaborate on each of these rights for better understanding.
For more articles on these rights please visit our Tax Fans site by clicking HERE
Taxpayer Bill of Right
1. The Right to Be Informed
Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the law and IRS procedures n 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.
2. 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.
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 and to have the IRS apply all tax payments 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 IRS actions or proposed actions, to expect that the IRS will consider their objections and documentation promptly and impartially, and to receive a written response if the IRS finds them insufficient.
5. The Right to Appeal an IRS Decision in an Independent Forum.
Taxpayers are entitled to a prompt and impartial administrative appeal of IRS actions and have the right to receive a written response explaining the Appeal Division’s decision. Taxpayers generally have the right to take their cases to court to challenge an adverse final determination.
6. 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.
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 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.
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. 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.
9. 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.
10. The Right to a Fair and Just Tax System, Including Access to the Taxpayer Advocate Service
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 the IRS has not resolved their tax issues properly and timely via normal channels.
While typing these rights out I was laughing and crying at the same time – deeply inside. These rights do exist technically, but operationally, they are just eyewash for an agency that is corrupt, broken and inefficient to the core. The good news, however, is that you can stand on these to defend yourself, if you know what you are getting into. This writer has used these rights to bash in some inefficiencies while defending his clients… he has used them to argue, cajole and even threaten to seek higher powers in order to snap these life-long bureaucrats into place.
If you find yourself being haunted by this agency of goons, my advice is always to hire an advocate such as we at ETS and one who knows how to work with and against the agency and who also knows the rules when dealing with an IRS assigned Advocate. Some of the best results for our clients came from us working with an IRS appointed attorney on our cases. there are basically eight areas of expertise we specialize in please visit our Services/Tax Resolution page to learn more.
Our Next article on this subject will be a detailed look at The Right to Be Informed
If you have an immediate issue or concern regarding taxes, payroll, bookkeeping or business in general feel free to set an appointment by clicking HERE – or calling ETS @ (469) 262-6525.