Taxpayer Rights

Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them. The goal of the Taxpayer Rights Corner is to be your one-stop shop for taxpayer rights information during every step of your interaction with the IRS.

Know Your Rights

You have rights as a taxpayer when dealing with the IRS.
• Publication 1, Your Rights as a Taxpayer
• Protecting Taxpayer Rights, Fact Sheet
• The Taxpayer Bill of Rights 2, as passed by Congress
• Taxpayer Bill of Rights II, IRS Training Publication
• Low Income Taxpayer Clinics , Access to Representation

Your Civil Rights Are Protected

Under no circumstances will the Internal Revenue Service tolerate discrimination by its employees, grantees, contractors, and/or subcontractors. NO ONE shall be excluded from participating in, be denied the benefits of, or be subject to discrimination because of: race, color, sex, national origin, disability, reprisal, or age in programs or activities funded by the Department of Treasury - Internal Revenue Service.
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Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.
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Notices

What should you do if you receive a notice from the IRS?
• Understanding your notice
• Topic - IRS notices
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Your Rights to Representation
Learn more about granting power of attorney.

You are entitled to similar protection of confidentiality with respect to tax advice given by a federally authorized tax practitioner as with an attorney.
Every taxpayer is entitled to have access to representation. The Low Income Tax Clinic grant program is designed to help accredited academic institutions and non-profit organizations provide low to no-cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language. Click here for IRS Grant Program Information.
• Frequently Asked Questions
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Examination

We accept most taxpayer's returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. To learn about your rights during the examination process, and for information about how audits are conducted;
• Examination of Returns, Appeal Rights, and Claims for Refunds - Publication 556
• Market Segment and Specialization Program (MSSP)
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Appeal Rights

It is your right to appeal any action taken by the IRS to change your account.
• Topic - Your Appeal Rights
• Appeals Division
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Collection Process

Learn about the process IRS may follow to collect overdue taxes, including a summary of your rights and other important information about the collection process.
• Pub 594, The IRS Collection Process
• Topic: Tax Collection
• Frequently Asked Questions
• Collection Financial Standards
• Form 9465 - Installment Agreement Request
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Innocent Spouse

The Reform Act of 1998, broadened the relief from joint liability available to spouses who file joint returns.
• Innocent spouse relief
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Refund Offset

If you are due a refund but have not paid certain amounts you owe, all or part of your refund may be used to pay all or part of the past-due amount. This includes past-due federal income tax, other federal debts (such as student loans), state income tax, and child and spousal support payments.
• Treasury Offset Program
• Frequently Asked Questions
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Where To Go For 1040 Help?

The IRS sponsors volunteer assistance programs and offers help to taxpayers in many of its offices and other community locations.

Tabassum Tax Consultants

Taxpayer Rights

Know Your Rights