Your Rights As a Taxpayer With the IRS
At a time when questions may arise regarding your rights it could be comforting to know that, at least as to the US Internal Revenue Service, there is a clear statement of general rights as an American taxpayer. While at times, especially with short staffing or other problems, some of these may be aspirational, the intent is clearly here and there is a basis for review. As a lawyer this might be defined as describing in greater detail what is considered both procedural and substantive due process. The details can be found at https://www.irs.gov/taxpayer-bill-of-rights .
Here they are.
1. The Right to Be Informed. You have the right to know what you need to do to comply with federal tax laws. Taxpayers “are entitled to clear explanations of the laws and all IRS procedures in all tax forms, instructions, publications, notices, and correspondence.” Further, there is “the right to be informed of IRS decisions about your 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…to be spoken to in a way they can easily understand, to receive clear and easily understandable communications…and to speak to a supervisor <about inadequate service>…” It might be noted again this right might be affected by staffing and other issues.
3. The Right fo Pay No More than the Correct Amount of Tax…” This would appear to be obvious. However, the statement goes on to describe the process as follows: “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.”
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 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…”
5. 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 the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court…”
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 or collect a tax debt. 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 will provide where applicable, a collection due process hearing.
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 appropriate action will be taken against 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 seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
10. 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.” It is further stated that Taxpayers might receive
assistance from the Taxpayer Advocate Service where they experience financial or other difficulty.
According to the IRS website “the Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers
experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS
system or procedure is not working as it should. It is described as free, confidential, tailored to meet your needs, and available for businesses as well as
individuals.”
About the Author Janet Colliton
Esquire, Colliton Law Associates, P.C. Janet Colliton has practiced law for over 38 years, 37 of them in Chester County, Pennsylvania, a suburb of Philadelphia. Her practice, Colliton Law Associates, PC, is limited to elder law, Medicaid, including advice, applications and appeals, and other benefits planning including Veterans benefits, life care and special needs planning, guardianships, retirement, and estate planning and administration.