Every taxpayer has certain rights when working with the IRS. These 10 fundamental rights are collectively known as the Taxpayer Bill of Rights. Let’s get a better understanding of what the right to challenge the IRS's position and be heard means.
Taxpayers have the right to:
- Raise objections and to have them considered timely.
- Provide additional documentation to the IRS in response to formal or proposed actions and have it considered promptly and fairly.
- Receive a response if the IRS does not agree with their position.
In some cases, the IRS will notify a taxpayer that their tax return has a math or clerical error. If this happens, the taxpayer:
- Has 60 days to tell the IRS they disagree.
- Should provide copies of any records that may help correct the error.
- May call the number listed on the letter or bill for assistance.
- Can expect the agency to make the necessary adjustment to their account and send a correction if the IRS agrees with the taxpayer's position.
- The agency will send a notice proposing a tax adjustment.
- This notice provides the taxpayer with a right to challenge the proposed adjustment in U.S. Tax Court before paying it.
- If the taxpayer chooses to do this, they must file a petition within 90 days of the date of the notice, or 150 days if it is addressed outside the United States.
In some circumstances, the IRS must provide a taxpayer with an opportunity to have a hearing with the Independent Office of Appeals before taking enforcement actions to collect tax debt. These actions can include levying the taxpayer's bank account or other property, or filing a notice of federal tax lien in the appropriate state filing location. If the taxpayer disagrees with the Appeals decision, they can petition the U.S. Tax Court.
Source: IRS.gov
US TAX, U.S. TAX