Tax Payer Rights in Audit and Appeal

Essay by ESOUSAUniversity, Bachelor'sA+, September 2006

download word file, 2 pages 4.2

Taxpayers have rights when dealing with the Internal Revenue Service (IRS). There is a service called The Taxpayer Advocate Service (TAS) that provides an independent system to assure that tax problems are promptly and fairly handled. In addition to this, the taxpayers civil rights are protected. The IRS will not accept "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." (IRS Website, 2006). If someone believe he or she have been discriminated against may submit a written complaint to Director, Office of Equal Opportunity Program, Department of Treasury in Washington D. C. (IRS Website, 2006).

Other rights include that anyone can have an accountant, lawyer or enrolled agent represent he or she at an audit.

He or she may tape record the meeting but he or she must give the IRS a 10 day notice. In addition to tax examinations, many other things can be appealed. A few are "certain penalties, including the trust fund recovery penalty, offers-in-compromise, employment tax adjustments, liens, levies, seizures, denials or terminations of installment agreements, collection due process notices, denials of abatement of interest and other claims." (IRS Website, 2006).

Once he or she obtains the tax auditor's results and if they are not satisfied with them, he or she can appeal to the IRS appeals office. They have 30 days to exercise their appeal rights. He or she will get a 30 day letter advising them of this. It is their right to appeal any action taken by the IRS. However, the approximate wait time for the IRS appeals audit is nine months to a...