Believe it or not, taxpayers actually have rights when dealing with the IRS in an examination (commonly referred to as an audit) or collections.
My firm, By The Book Taxes, located in Norwalk, CT specializes in income tax preparation for individuals, families and self-employed people. By The Book Taxes represents clients before the IRS and state taxing authorities to help them resolve their tax debts by preparing and filing Installment Payment Agreements, Offers-in-Compromise, Currently Not Collectible and Innocent or Injured Spouse applications. By The Book Taxes also represents clients in 1040 examinations or audits.
IRS Policy Statement 5-2 states the four (4) principles that (hopefully) guide the IRS’ Collection Division:
- All taxpayers are entitled to courteous, responsive and effective service and assistance in all their dealings with the Service.
- The IRS will observe taxpayers’ rights, including their rights to privacy and to fair and courteous treatment.
- The public trust requires the IRS to ensure that all taxpayers promptly file their returns and pay the proper amount of tax, regardless of the amount owed.
- While the IRS will actively assist taxpayers to comply, they will also take appropriate enforcement actions when warranted to resolve a delinquency.
There are ten (10) items in the Taxpayer Bill of Rights. They are:
- The right to be informed
- The right to quality service
- The right to pay no more than the correct amount of tax
- The right to challenge the IRS’ position and be heard
- The right to appeal the IRS’ decision in an independent forum
- The right to finality
- The right to privacy
- The right to confidentiality
- The right to representation
- The right to a fair and just tax system
If you have years of unfiled tax returns or owe money to the IRS, please call me before the IRS finds you. I can help.