Taxpayer Bill of Rights (Part II):  The IRS has adopted a Taxpayer Bill of Rights as proposed by the prior National Taxpayer Advocate Nina Olson.

Bill of Rights #4:  The Right to Challenge the IRS’s Position and Be Heard (cont.)

  • If you are notified by the IRS that it has adjusted your return because of a mathematical or clerical error, you have 60 days to tell the IRS that you disagree. If the IRS is not persuaded, it will issue you a Statutory Notice of Deficiency proposing a tax adjustment. This notice provides you with a right to challenge the proposed adjustment in Tax Court by filing a petition within 90 days of the date of the notice (150 days if the notice is addressed to a person outside the United States), without first paying the proposed adjustment. IRC § 6213(b)

For more information about the United States Tax Court, see the Court’s taxpayer information page.

More information next week.  (IRS NTA web site)  (TTT 09/15/2020)