Taxpayer Bill of Rights
After perceived abuse by the IRS, Congress placed into the Internal Revenue Code various taxpayer rights. These include:
(1) The taxpayer has the right to be represented at all stages of the administrative process. The only qualification is that the taxpayer's representative be either an attorney, Certified Public Accountant (C.P.A.), enrolled agent, or enrolled actuary (and the party must not be disbarred or suspended from practice before the IRS). The taxpayer must file a Form 2848 (written power of attorney).
(2) The audit or examination must be conducted during a reasonable time and at a reasonable place. Further, the IRS must provide to the taxpayer an explanation of the exam process and the taxpayer's rights in the process. Importantly, if the taxpayer at any time informs the IRS that they would prefer to consult with an attorney or accountant, the IRS agent must suspend the examination until the taxpayer has had time to do so.
(3) The taxpayer does not have to be present at the audit or examination unless they receive an IRS summons.
(4) If the taxpayer or IRS provides advance notice to the other party, they may make an audio recording of the audit interview (at their own expense). If the IRS decides to conduct an audio recording, the taxpayer may request and receive (at their own expense) a transcript or copy of the recording.
(5) The IRS is forbidden from communicating with the taxpayer in connection with any collection of tax at any unusual time or place. Also, if the IRS knows the taxpayer is represented by a person authorized to practice before the IRS (see above), and the IRS has knowledge of, or can determine, that person's name and address, the IRS cannot communicate with the taxpayer unless the taxpayer agrees to direct communication or unless the authorized person fails to respond in a reasonable amount of time. The IRS is also specifically forbidden from communicating with the taxpayer at the taxpayer's place of employment if the IRS has information (or reason to know) that the taxpayer's employer prohibits the communication. The IRS is told, by statute, to assume that a convenient time for contacting the taxpayer is between 8 a.m. and 9 p.m. (local time at the taxpayer's place of residence) unless the IRS has information contradicting this.
(6) The IRS may not "harass, oppress, or abuse any person in connection with the collection of any unpaid tax."
Taxpayers may also find the Taxpayer Advocate Service useful if they are experiencing problems with the IRS. Low Income Taxpayer Clinics also can assist you in certain circumstances (though you must meet certain income requirements).
(1) The taxpayer has the right to be represented at all stages of the administrative process. The only qualification is that the taxpayer's representative be either an attorney, Certified Public Accountant (C.P.A.), enrolled agent, or enrolled actuary (and the party must not be disbarred or suspended from practice before the IRS). The taxpayer must file a Form 2848 (written power of attorney).
(2) The audit or examination must be conducted during a reasonable time and at a reasonable place. Further, the IRS must provide to the taxpayer an explanation of the exam process and the taxpayer's rights in the process. Importantly, if the taxpayer at any time informs the IRS that they would prefer to consult with an attorney or accountant, the IRS agent must suspend the examination until the taxpayer has had time to do so.
(3) The taxpayer does not have to be present at the audit or examination unless they receive an IRS summons.
(4) If the taxpayer or IRS provides advance notice to the other party, they may make an audio recording of the audit interview (at their own expense). If the IRS decides to conduct an audio recording, the taxpayer may request and receive (at their own expense) a transcript or copy of the recording.
(5) The IRS is forbidden from communicating with the taxpayer in connection with any collection of tax at any unusual time or place. Also, if the IRS knows the taxpayer is represented by a person authorized to practice before the IRS (see above), and the IRS has knowledge of, or can determine, that person's name and address, the IRS cannot communicate with the taxpayer unless the taxpayer agrees to direct communication or unless the authorized person fails to respond in a reasonable amount of time. The IRS is also specifically forbidden from communicating with the taxpayer at the taxpayer's place of employment if the IRS has information (or reason to know) that the taxpayer's employer prohibits the communication. The IRS is told, by statute, to assume that a convenient time for contacting the taxpayer is between 8 a.m. and 9 p.m. (local time at the taxpayer's place of residence) unless the IRS has information contradicting this.
(6) The IRS may not "harass, oppress, or abuse any person in connection with the collection of any unpaid tax."
Taxpayers may also find the Taxpayer Advocate Service useful if they are experiencing problems with the IRS. Low Income Taxpayer Clinics also can assist you in certain circumstances (though you must meet certain income requirements).