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Taxpayer Bill of Rights
No longer does the IRS
have all the advantages in dealing with taxpayers. It took
fifteen years, but your rights as a taxpayer were dramatically
enhanced with the enactment of the Taxpayer Bill of Rights. The
Taxpayer Bill of Rights is extensive, but a partial list
includes the following:
The IRS must
preserve your personal and financial confidentiality.
The IRS must
treat you in a professional and courteous manner.
The IRS must provide
clear explanations in all IRS tax notices and written
inquiries. Many notices must include a non-technical statement
about your rights as a taxpayer, especially with respect to
audits, collection actions, and tax appeals procedures.
The IRS must collect
taxes fairly.
The IRS must provide a
three-year installment agreement if the taxpayer owes $10,000 or
less, not counting interest and penalties.
IRS supervisor
approval is required before certain notices of tax lien or levy
may be issued by the IRS. Certain notices to the taxpayers are
required before these IRS actions, including the amount of tax
owed and an explanation of the proposed IRS action and taxpayer
appeal rights.
In certain cases, the
taxpayer can shift the burden of proof to the IRS (which is not
the normal case—unlike almost all other civil law).
Certain property is
exempt from IRS levies.
Bank levies take 21
days, giving the taxpayer time to contact the IRS and work
something out.
The IRS must prove
30-day notice prior to altering or terminating an installment
agreement.
Reasonable legal costs
incurred during certain administrative proceedings may be
recovered if you prevail in court against the IRS.
You have a right to
legal representation. IRS may not interview you alone, unless
consent is given, if you have a legal representative.
You can send
your legal advisor IRS tax examinations and avoid going
yourself, unless the IRS issues administrative summons.
With proper
notice, you may record IRS meetings.
An IRS tax audit may
be suspended at any time to consult with your professional
advisor.
The Taxpayer Advocate
office of the IRS has been created to assist taxpayers with
their tax debt problems.
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