By law, all taxpayers have fundamental rights when they’re interacting with the IRS. It’s important that all taxpayers know and understand their rights. The Taxpayer Bill of Rights presents these rights in 10 categories.
Here’s an overview of these rights. For full official details about each right, click the links below.
- The right to be informed Taxpayers have the right to know what they need to do to comply with the tax laws.
- The right to quality service Taxpayers have the right to receive prompt, courteous and professional assistance when working with the IRS and the freedom to speak to a supervisor about inadequate service.
- The right to pay no more than the correct amount of tax Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS 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 and provide justification with additional documentation.
- The right to appeal an IRS decision in an independent forum Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including certain penalties.
- The right to finality Taxpayers have the right to know the maximum amount of time they have to challenge an IRS position and the maximum amount of time the IRS must audit a particular tax year or collect a tax debt.
- The right to privacy Taxpayers have the right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.
- The right to confidentiality Taxpayers have the right to expect that their tax information will remain confidential.
- The right to retain representation Taxpayers have the right to retain an authorized representative of their choice to represent them in their interactions with the IRS.
- The right to a fair and just tax system Taxpayers have the right to expect fairness from the tax system. This includes considering all facts and circumstances that might affect their liabilities, ability to pay or provide information timely. More Information: Publication 1, Your Rights as a Taxpayer Sincerely, Betsey Administrative Team CM Williams & Associates, LLC 856-823-0420 | Fax 856-769-3998 www.cmwilliamscpa.com www.facebook.com/CMWilliamsCPA **Click here to upload files: https://cmwilliamscpa.sharefile.com/r-r2d4d433545774c9bb1a963ff1477bb69** PRIVILEGED AND CONFIDENTIAL: This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. DISCLAIMER: Any accounting, business or tax advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. If desired, the firm of CM Williams & Associates would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired consultation services.