The Beastie Boys have famously claimed "You Gotta Fight for Your Right to Party," however in this case with the IRS you don't have to fight for your rights. Every single taxpayer in this country has a set of fundamental rights they should be aware of when dealing with the IRS. Here is a guide to those rights and if they are ever infringed upon, make sure to take a stand. To view IRS Publication 1 in full click here.
As a taxpayer the IRS must keep them informed as to what they need to do to comply with the tax laws. They are entitled to a complete understanding of laws, IRS procedures in all tax forms, instructions, publication, notices and correspondence. In other words, the IRS must inform the taxpayers about their tax accounts and the procedures. This is almost always done by mail.
As a taxpayer, you have a right to receive prompt, courteous and professional assistance in dealings with the IRS. You always have a right to ask questions and if you don't receive the response you like, you can always ask to speak to the supervisor. Unfortunately, the IRS is definitely lacking when it comes to this, as wait times are at an all time high.
This is very straightforward and simple. You are only responsible for paying the amount of taxes you owe. This does include interest and penalties. However, you can fix the problem if a mistake is made, or the IRS files a substitute for return on your behalf.
Once a determination is made by the IRS, the taxpayer has the right to object to that decision through an appeal process. The lesson to be learned from this, if you believe the IRS is incorrect with a decision, appeal it.
Because you as a taxpayer have the fundamental right to appeal an IRS decision, it would only be fair that not be the same person. Otherwise, what's the point of the appeal. The Office of Appeals is independent from all other parts of the IRS. This includes, Revenue Officers, Automated Collection System employees and Revenue Agents.
The IRS has a statute of limitations when it comes to collecting past due taxes and how much longer an audit can take place on a tax return. The IRS also has a duty to inform the taxpayer when an audit is complete. If you want to know when your case will be over with the IRS, just ask.
The IRS is very respectful of privacy and will follow the law. They will not try to be anymore intrusive than is necessary. If you are concerned about your information or your tax situation, make sure to bring it up.
This is very similar to the right of Privacy. The IRS does not want any information provided to them to be used against them. This includes IRS employees, return preparers, and other who wrongfully use or disclose the taxpayer information.
As a taxpayer you don't have to deal with the IRS alone. You are entitled to have representation. If you can't afford representation, you have the right to seek assistance from a Low Income Taxpayer Clinic.
You have a right to expect the tax system to consider all the facts and circumstances surrounding your underlying liabilities, ability to pay and/or to provide information timely.
The IRS wants you to be informed as a taxpayer. Never forget you have rights and you should never let them be violated when it comes to the IRS.
Headquarters: 2855 Coolidge Highway, Suite 210, Troy, MI. 48084