Page 114 - Small Business Taxes

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You can find a list of your rights and the than necessary, and will respect all due What Can TAS Do for You?
IRS’s obligations to protect them in Pub. 1, Your process rights, including search and seiz-
Rights as a Taxpayer. It includes the following. ure protections, and will provide, where TAS can help you resolve problems that you
1. The Right To Be Informed. Taxpayers applicable, a collection due process hear- can’t resolve with the IRS. And their service is
have the right to know what they need to ing. free. If you qualify for their assistance, you will
do to comply with the tax laws. They are 8. The Right to Confidentiality. Taxpayers be assigned to one advocate who will work with
entitled to clear explanations of the laws have the right to expect that any informa- you throughout the process and will do every-
and IRS procedures in all tax forms, in- tion they provide to the IRS will not be dis- thing possible to resolve your issue. TAS can
structions, publications, notices, and cor- closed unless authorized by the taxpayer help you if:
respondence. They have the right to be in- or by law. Taxpayers have the right to ex- • Your problem is causing financial difficulty
formed of IRS decisions about their tax pect appropriate action will be taken for you, your family, or your business;
accounts and to receive clear explana- against employees, return preparers, and • You face (or your business is facing) an
tions of the outcomes. others who wrongfully use or disclose immediate threat of adverse action; or
2. The Right to Quality Service. Taxpayers taxpayer return information. • You’ve tried repeatedly to contact the IRS
but no one has responded, or the IRS
have the right to receive prompt, courte- 9. The Right To Retain Representation. hasn’t responded by the date promised.
ous, and professional assistance in their Taxpayers have the right to retain an au-
dealings with the IRS, to be spoken to in a thorized representative of their choice to
way they can easily understand, to receive represent them in their dealings with the How Can You Reach TAS?
clear and easily understandable communi- IRS. Taxpayers have the right to seek as-
cations from the IRS, and to speak to a su- sistance from a Low Income Taxpayer TAS has offices in every state, the District of
pervisor about inadequate service. Clinic if they cannot afford representation. Columbia, and Puerto Rico. Your local advo-
3. The Right To Pay No More Than the 10. The Right to a Fair and Just Tax Sys- cate’s number is in your local directory and at
TaxpayerAdvocate.IRS.gov/Contact-Us.
You
Correct Amount of Tax. Taxpayers have tem. Taxpayers have the right to expect
the right to pay only the amount of tax le- the tax system to consider facts and cir- can also call them at 877-777-4778.
gally due, including interest and penalties, cumstances that might affect their underly-
and to have the IRS apply all tax payments ing liabilities, ability to pay, or ability to pro- How Else Does TAS Help
properly. vide information timely. Taxpayers have Taxpayers?
4. The Right To Challenge the IRS’s Posi- the right to receive assistance from TAS if
tion and Be Heard. Taxpayers have the they are experiencing financial difficulty or TAS works to resolve large-scale problems that
right to raise objections and provide addi- if the IRS has not resolved their tax issues affect many taxpayers. If you know of one of
tional documentation in response to formal properly and timely through its normal these broad issues, report it to them at IRS.gov/
IRS actions or proposed actions, to expect channels. SAMS.
that the IRS will consider their timely ob-
jections and documentation promptly and The IRS is working to increase the number TAS for Tax Professionals
fairly, and to receive a response if the IRS of Americans who know and understand their
does not agree with their position. rights under the tax law. To expand awareness, TAS can provide a variety of information for tax
5. The Right To Appeal an IRS Decision the IRS makes Pub. 1 available in multiple lan- professionals, including tax law updates and
guages on IRS.gov. This important publication
in an Independent Forum. Taxpayers guidance, TAS programs, and ways to let TAS
are entitled to a fair and impartial adminis- is available in the following languages. know about systemic problems you’ve seen in
• English, Your Rights as a Taxpayer, at
trative appeal of most IRS decisions, in- your practice.
IRS.gov/Pub/irs-pdf/P1.pdf.
cluding many penalties, and have the right • Chinese, Chinese- Your Rights as a
to receive a written response regarding Low Income Taxpayer
Taxpayer (Pub 1), at IRS.gov/Chinese.
the Office of Appeals’ decision. Taxpayers • Korean, Korean- Your Rights as a Clinics (LITCs)
generally have the right to take their cases
Taxpayer (Pub 1), at IRS.gov/Korean.
to court. • Russian, Ваши права в качестве
6. The Right to Finality. Taxpayers have налогоплательщика (Публикацию № 1), LITCs are independent from the IRS. LITCs
represent individuals whose income is below a
the right to know the maximum amount of at IRS.gov/Russian. certain level and need to resolve tax problems
time they have to challenge the IRS’s posi- • Spanish, Publicación 1SP, Derechos del with the IRS, such as audits, appeals, and tax
tion as well as the maximum amount of Contribuyente, at IRS.gov/Spanish. collection disputes. In addition, LITCs can pro-
time the IRS has to audit a particular tax • Vietnamese, Quyền Hạn của Người Đóng vide information about taxpayer rights and re-
year or collect a tax debt. Taxpayers have Thuế, Your Rights as a Taxpayer (Pub 1), sponsibilities in different languages for individu-
the right to know when the IRS has fin- at IRS.gov/Vietnamese. als who speak English as a second language.
ished an audit. The IRS will include Pub. 1 when sending noti- Services are offered for free or a small fee for
7. The Right to Privacy. Taxpayers have ces to taxpayers on a range of issues, such as eligible taxpayers. To find an LITC near you, go
the right to expect that any IRS inquiry, ex- an audit or collection matter. All IRS facilities to TaxpayerAdvocate.IRS.gov/about-us/Low-
amination, or enforcement action will com- will publicly display the rights for taxpayers and Income-Taxpayer-Clinics-LITC or see IRS Pub.
ply with the law and be no more intrusive employees to see. 4134, Low Income Taxpayer Clinic List.

Chapter 12 How To Get Tax Help Page 55