Dealing with the IRS can be a stressful experience, but it’s important to remember that as a taxpayer, you have fundamental rights. The IRS has a set of 10 principles, known as the Taxpayer Bill of Rights (TBOR), designed to ensure fair treatment and a clear understanding of your interactions with them.
Understanding these rights empowers you and helps ensure a smoother resolution process. Here are some key rights you should know:
The Right To Be Informed
The IRS must clearly explain its decisions and the laws that apply to your case. You have the right to know how they calculate your tax, penalty, and interest. This ensures you understand the situation and can respond appropriately. They often provide this right through various Notices. Unfortunately, these notices can still be confusing.
The Right To Quality Service
You have the right to expect prompt, professional, and courteous service in all dealings. The IRS is expected to provide reasonable assistance and work with you to understand your tax responsibilities. Lately, services at the IRS is anything but prompt which can lead to very frustrating experiences.
The Right To Pay No More Than The Correct Amount Of Tax
This fundamental right means the IRS must apply the tax laws fairly and consistently. If you believe they have made an error or that you’re being overcharged, you have the right to challenge their assessment and present supporting documentation. You must also know that there are time constraints to challenging assessments. You must not delay.
The Right To Challenge The IRS’s Position And Be Heard
If you disagree with an audit finding or proposed liability, you have the right to dispute it. This includes the ability to appeal the decision within the IRS Office of Appeals and, if necessary, take your case to court. The IRS must consider your objections and provide a meaningful response. Again, be mindful of the time limitations to challenge IRS actions.
The Right To Privacy And Confidentiality
The IRS is required to protect your sensitive financial information. They can only share your information in limited, legally authorized circumstances.
The Right To Retain Representation
You are entitled to hire an authorized representative (such as an enrolled agent, CPA, or tax attorney) to handle your affairs with the IRS. IRS problems are serious legal issues; it is important to seek professional advice with most tax problems.
Need Assistance?
Navigating a tax issue on your own can be daunting. If you are facing an audit, struggling to pay, or feel your rights are not being respected, consider reaching out to a qualified tax professional.
For additional independent assistance, you can also contact the Taxpayer Advocate Service (TAS). This independent organization within the IRS designed to help taxpayers who are experiencing roadblocks when dealing with the IRS.
Don’t go it alone. Know your rights, and use the resources available to you.
