Auditing and Appeals Paper

Essay by c2cat98College, UndergraduateA, March 2007

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In United States, Americans are taxed and the Internal Revenue Service (IRS) oversees these taxes. Each year, thousands of Americans are chosen randomly by the IRS in an effort to ensure honesty, by submitting to an audit. Every taxpayer who is selected for an audit is given a copy of Publication 1. There are two parts to Publication 1. Part one has an outline that gives users his or her rights to privacy, to confidentiality, to courteous service, and many other rights as guaranteed by law as a taxpayer. Part two outlines the processes for the examination, for an appeal, collection, and the refund process also guaranteed by law as a taxpayer. (IRS, 2007)

As a taxpayer, the IRS believes individuals should be treated courteously and fair in a respectful manner. During an interview with the IRS, a person has the right to represent him or herself or he or she may hire someone such as an attorney for representation.

A person may make sound recordings of any meetings he or she has with the IRS as long as he or she makes the IRS aware of the decision to do so 10 days prior to the meetings.

If a person agrees with the IRS in regards to the amount owed to the IRS, he or she can sign the agreement form and pay any additional taxes that are owed. If a person does not agree with the amount, he or she may attempt to resolve this problem with the IRS, and also may elect to have the right to get help resolution assistance from the National Taxpayer Advocate's Problem Resolution Help Line.

If a person disagrees with the tax amount the IRS claims he or she owes or he or she is dissatisfied with the actions the IRS...