5 THINGS YOU SHOULD KNOW ABOUT THE TAX PAYERS BILL OF RIGHTS
Part One (3 Part Series)
It is a surprise to most people that citizens have a Bill of Rights when dealing with the Internal Revenue Service (“IRS”).
1. You have the right to an explanation of the audit process, an explanation of your appeal rights, and an explanation of the IRS collection process at the start of an audit. In my opinion, the most important right in this group is your appellate rights. In other words, you do not have to accept the findings of any IRS employee. Your right to appeal could be to another IRS employee and/or appealing to the United States Tax Court, and/or the United States District Court, and the subsequent United States Federal Courts of Appeal. You may also have the right to appeal your case to the United States Supreme Court.
2. You have the right to record an IRS interview.
3. You have the right to representation by a representative authorized to practice before the IRS. In most cases, you may desire legal representation by a tax lawyer. In my opinion lawyers are uniquely qualified to protect your rights and to strategically present evidence and legal arguments which may give you greater protection when dealing with the IRS. The other folks also authorized to do this are Certified Public Accountants and Enrolled Agents.
a. I routinely advise my clients NOT to attend these interviews, and instead have me show up. The main reason is I don’t want the IRS agent asking you questions which may later harm your position or jeopardize your rights. I especially do this at the first interview, until I can determine the IRS position and the personality of the IRS agent.
4. You have the right to stop any IRS interview to consult with a representative, like a lawyer. This right is not widely known; and if you ever decide to represent yourself and things get scary, STOP the interview and call a tax attorney.
5. You have the right to have an interview or audit at a time and location which is reasonable. Generally, that means during regular business hours, when you are BOTH available, and at a geographic location which is within a 30-40 minute drive.
If you have a tax problem including an audit or collection matter, please give us a call for a consultation. 888 888 6582. We can represent tax payers all over the United States.
Vincent W Davis
888 888 6582