KNOW YOUR RIGHTS: Tax
Know Your Rights is a Legal Aid Society educational series that provides helpful information on a variety of relevant topics. This month, we talk TAX!
Here’s what you need to know:
By law, every taxpayer is entitled to certain fundamental rights when dealing with the IRS. Understanding your rights and IRS obligations may be helpful when navigating a federal tax issue.
Here’s what you need to know:
The Right to be Informed. You have the right to know what you must do to comply with tax laws. You are entitled to a clear explanation of the law, IRS procedures, and IRS decisions and notices that affect you.
The Right to Quality Service. You have the right to timely and professional assistance when dealing with the IRS. When contacting the IRS, you are entitled to clear communication and respect from IRS representatives, and you may file a complaint for poor service.
The Right to Pay No More than the Correct Amount of Tax. You have the right to pay only what is due under the law. If you qualify, a local Volunteer Income Tax Assistance (VITA) site may prepare your federal tax return at no cost.
The Right to Challenge the IRS and Be Heard. You have the right to object to an IRS decision against you and provide documentation to support your view of the matter. The IRS must consider and respond to your objection promptly and fairly.
The Right to Appeal an IRS Decision. You have the right to appeal most IRS decisions when you disagree. Review may be sought administratively or in the proper court of law.
The Right to Finality. You have the right to know the deadline by which you must challenge an IRS decision against you. This includes the right to know how long the IRS has to audit a particular tax year or collect a debt.
The Right to Privacy. You have the right to expect that the IRS will comply with the law and be no more intrusive than necessary. The IRS will also respect all rights to which you are entitled under the Constitution.
The Right to Confidentiality. You have the right to expect that the IRS will not disclose your information to anyone unless authorized by the taxpayer or the law.
The Right to Retain Representation. You have the right to hire an attorney or other authorized representative in your dealings with the IRS. If you cannot afford representation, you may be eligible for free assistance from our Low Income Taxpayer Clinic. Contact the Legal Aid Society at (502) 584-1254 or online to apply.
The Right to a Fair and Just Tax System. You have the right to expect the IRS to consider any circumstances that may affect your ability to pay or provide information. If the IRS has not resolved your tax issue fairly or timely, you have the right to receive assistance from the Taxpayer Advocate Service.