Patti & Richard Logan
Enrolled Agents

The Tax Group

Taxpayer Rights

Over the years, Congress has granted taxpayers greater and greater rights when dealing with the IRS. 

Although as a policy, IRS recognizes those rights, we have found that often the individual assigned your case may either ignore them or be unaware that you have these rights:

Declaration of Taxpayer Rights -  IRS employees will explain and protect your rights as a taxpayer throughout your contact with them.
Privacy and Confidentiality - The IRS will not disclose to anyone the information you give them, except as authorized by law. You have the right to know why they are asking you for information, how they will use it, and what happens if you do not provide requested information.

Professional and Courteous Service -  If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. If the supervisor's response is not satisfactory, you should write to the IRS director or territory manager over that manager.

Representation - You may either represent yourself or, with proper written authorization, have someone else represent you in your place. Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases.  You can have someone accompany you at an interview. You may make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell IRS in writing 10 days before the meeting.

Payment of Only the Correct Amount of Tax - You are responsible for paying only the correct amount of tax due under the law--no more, no less. If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments.  If you propose an installment plan and IRS denies it, you have the right to appeal their decision.

Help With Unresolved Tax Problems - The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 

Appeals and Judicial Review - If you disagree with the IRS about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. You may also ask a court to review your case.

Relief From Certain Penalties and Interest - The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. They will waive interest that is the result of certain errors or delays caused by an IRS employee.

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