7 Rights All Taxpayers
IRS Tax Debt Collection
1. Protection of Rights According to the IRS' code, all employees must explain and protect your rights throughout all contacts and negotiations.
2. Representation First and foremost, you have the right to represent yourself before the IRS to dispute any unpaid taxes or additional fees. Alternatively, you have the right to seek help from a professional to represent you before the IRS. However, the person must be a person allowed to practice before the IRS, such as a tax attorney, certified public accountant, or IRS enrolled agent.
3. Confidentiality The IRS is not allowed to disclose information given to the IRS to anyone, except as authorized by law. Additionally, you have the right to know how the information will be used, and what happens if the requested information is not provided.
4. Good Faith If you can show that you acted reasonably and in good faith and/or relied on bad advice from an IRS representative, you have the right to request all that all penalties assessed by the IRS be waived.
5. Records of Contacts Although the IRS is allowed to contact third parties about your IRS debt without your consent, you do have the right to request a list of all the people contacted.
6. Meeting Companion Taxpayers also have the right to have someone accompany them during interviews with IRS representatives. You can even make audio recordings of any meetings for your records.
7. IRS Appeals Office If you disagree with the IRS on the amount of the tax liability or collection actions taken by the IRS, you even have the right to ask a court or the IRS Appeals Office to review the case.