What Are Your Taxpayer Rights?
Every taxpayer in America has certain taxpayer rights they should know about — and you don’t need to consult with an attorney to discover what they are. You can read all about them in detail in articles, fact sheets, and other publications provided by the Internal Revenue Service (IRS):
- Publication 1: Your Rights as a Taxpayer
- Protecting Taxpayer Rights
- Taxpayer Bill of Rights II
- The Taxpayer Bill of Rights 2
The IRS also provides information on the following issues that may affect you as a taxpayer:
What should you do if you receive an IRS notice?
What are your choices for representation and/or advice if you should require it?
- The Low Income Tax Clinic: institutes of higher learning and non-profit organizations receive grants to help provide free or low-cost assistance to taxpayers who may need help regarding filing taxes, audits; there is also assistance for taxpayers for those who speak English as a second language. Help can be sought via the IRS Grant Program Information.
- Taxpayer Advocate Service (TAS) : independent system that helps make sure tax issues are dealt with “promptly and fairly.”
- Various Volunteer Assistance Programs: sponsored by the IRS.
What are your rights during the examination process if the IRS asks about your tax return or otherwise examines it?
- Publication 556: Examination of Returns, Appeal Rights, and Claims for Refunds
- Market Segment and Specialization Program (MSSP)
What are your rights in the IRS collection process?
- Frequently Asked Questions
- Pub 594: The IRS Collection Process
- Tax Collection
- Collection Financial Standards
- Form 9465: Installment Agreement Request
What are your rights as an “innocent spouse?”
What are your rights regarding the appeal of IRS decisions?
As always, you should consult a tax attorney or other tax professional if you have questions or concerns about your specific situation.