2. The Right to Be Informed
Taxpayers have the right to receive information on how to comply with the tax laws.
If the IRS does not provide them with enough information, they can request the IRS to
inform them about how to remain or regain compliance.
3. The Right to Quality Service
Taxpayers have the right to receive courteous and professional help from the IRS at all
times. If they do not understand a law or an IRS policy, then the IRS must provide
explanation or direct them towards help to assist them in clearly
understanding the law.
4. The Right to Pay No More than the
Correct Amount of Tax
Taxpayers have the right to pay an accurate amount of tax due, including interest and
penalties, and to have the IRS apply all tax payments in a timely fashion.
5. The Right to Challenge the IRS’s
Position and Be Heard
Taxpayers have the right to raise objections regarding most IRS decisions. They also
have the right to obtain a response from the IRS when such an objection has been
rejected.
6. The Right to Appeal an IRS Decision
in an Independent Forum
Taxpayers are entitled to a just and objective administrative appeal of most IRS
decisions, including many penalties. They have the right to obtain any decision from the
Office of Appeals in writing.
7. Taxpayers have the right to be informed of the exact time period they have
to challenge an IRS decision, as well as the exact time period the IRS has to
audit and/or collect on an amount due. Taxpayers have the right to know
when the IRS has concluded an audit.
The Right to Finality
8. Taxpayers have the right to reasonably assume that any IRS query, examination,
or action of enforcement will be within legal guidelines, be no more invasive than
necessary, acknowledge the right to due process, including search and seizure
protections, and offer, where appropriate, a collection due process hearing.
The Right to Privacy
9. The Right to Confidentiality
Taxpayers have the right to reasonably assume that all information shared with the
IRS will not be disclosed, except when consent is provided by the taxpayer or by
law. Taxpayers have the right to anticipate appropriate action will be taken against
employees, those who prepare returns, and others who incorrectly or
abusively use information shared by the taxpayer.
10. When addressing IRS issues, taxpayers have the right to obtain an authorized
individual to represent them. If they are unable to hire a tax attorney, enrolled
agent or certified public accountant for representation, taxpayers may elect a
representative from a Low Income Taxpayer Clinic.
The Right to Retain Representation
11. The Right to a Fair and Just Tax System
Taxpayers have the right to anticipate that the existing tax system will take into
account his or her ability to pay and ability to provide timely information. Taxpayers
also have the right to seek assistance from the Taxpayer Advocate Service should
the IRS has not resolve a taxpayer’s concerns correctly or promptly
through its usual processes.
12. These were some facts about IRS.
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