Every taxpayer has rights. The Taxpayer Bill of Rights takes these rights from the tax code and groups them into 10 categories. Taxpayers interacting with the IRS should know their rights, which are highlighted in Publication 1, Your Rights as a Taxpayer.
The Right to Be Informed –
Taxpayers have the right to know how to comply with tax laws. They are entitled to clear explanations of the laws and IRS procedures. Taxpayers have the right to know about IRS decisions affecting their accounts with clear explanations of the outcomes.
The Right to Quality Service –
Taxpayers have the right to receive prompt, courteous and professional assistance when dealing with the IRS. They also have the right to speak with a supervisor about inadequate service. Communications from the IRS should be clear and easy to understand.
The Right to Pay No More Than the Correct Amount of Tax –
Taxpayers must pay only the amount of tax legally due. This includes interest and penalties. The IRS must apply all tax payments properly.
The Right to Challenge the IRS’s Position and Be Heard –
Taxpayers have the right to object to formal IRS actions or proposed actions. They can also provide justification with additional documentation. Taxpayers can expect the IRS to consider timely objections and documentation promptly and fairly. Taxpayers can expect a response when the IRS disagrees with the taxpayer’s position.
The Right to Appeal an IRS Decision in an Independent Forum-
Taxpayers are entitled to a fair and impartial appeal of most IRS decisions. This includes appealing certain penalties. Taxpayers have the right to receive a written response regarding a decision from the IRS. Taxpayers generally have the right to take their case to court.
Actually, there are 10 rights in the following publication: https://www.irs.gov/pub/irs-pdf/p1.pdf .
Of course, the Credo Team is happy to answer any questions you have! CONTACT CREDO
Tonya has served a number of public to medium size clients in various industries including financial institutions, manufacturing, IT and retail sectors as well as non-profit organizations.
In recent years, Tonya switched her focus to a private accounting practice delivering tax and financial services for small to medium sized businesses and non-profits.
Tonya holds her CPA license in the state of Georgia. She received her Master of Accountancy degree from Auburn University and her MBA degree from St. Petersburg State University.
Latest posts by Tonya Sinitsin (see all)
- Get to Know the Taxpayer Bill of Rights - December 7, 2017
- The IRS tax year 2018 annual inflation adjustments for more than 50 tax provisions – What you need to know - October 23, 2017