Are You Familiar With Your Taxpayer Bill Of Rights?
A couple years ago, the IRS adopted a Taxpayer Bill of Rights. The rights in and of themselves are not new – they were simply embedded deep within the tax code. The Bill of Rights simplified these rights for taxpayers and grouped them into ten broader categories.
Bringing Awareness To Taxpayers
The Bill of Rights was organized so that taxpayers would have a better understanding of the rights afforded to them.
IRS Commissioner John A. Koskinen believed that adopting the Bill of Rights was important, as it provided information fundamental to taxpayers. In a statement, he said that he felt the Bill of Rights presented this information in an easy-to-use format, making them much more understandable for taxpayers. Koskinen also stressed that the IRS advocated respecting taxpayers’ rights and that presenting the Bill of Rights in this format was evidence of doing so.
National Taxpayer Advocate Nina E. Olson also added that the Bill of Rights would help taxpayers understand the rights afforded to them by the IRS. She indicated that previous research by her office revealed many taxpayers were unaware they had any rights at all, and that presenting the Bill of Rights in this format would help alleviate that issue.
Knowing Your Bill Of Rights
Below is the Taxpayer Bill of Rights, as found in IRS Publication 1.
• The Right to Be Informed – Taxpayers have the right to receive clear explanations and fully understand all IRS codes and procedures.
• The Right to Quality Service – Taxpayers have the right to professional and courteous interactions with the IRS.
• The Right to Pay No More Than the Correct Amount of Tax – Taxpayers have the right to pay no more than the legal amount of tax due.
• The Right to Challenge the IRS’s Position and Be Heard – Taxpayers have the right to object to any actions or proposed actions taken by the IRS.
• The Right to Appeal an IRS Decision in an Independent Forum – Taxpayers have the right to receive a fair and impartial appeal of all IRS decisions.
• The Right to Finality – Taxpayers have the right to know all deadlines concerning IRS positions and audits.
• The Right to Privacy – Taxpayers have the right to privacy whenever information is collected. When the case, information should be collected in a manner that is no more intrusive than required and grants due process.
• The Right to Confidentiality – Taxpayers can expect all information to remain confidential.
• The Right to Retain Representation – Taxpayers have the right to representation when dealing with the IRS.
• The Right to a Fair and Just Tax System – Taxpayers have the right to fairness for all IRS actions. Taxpayers can expect the IRS to consider all facts and circumstances.
Do You Think You’ve Been Denied Your Rights?
If you think you been denied your rights as a taxpayer, be sure to contact Sherbetjian Premium Tax Services. Sherbetjian is family-owned and has over 25 years of experience. We have extensive experience with IRS and State Authority notices and also offer audit representation, helping clients resolve the disputes with the IRS.