Taxpayer Bill of Rights (Part III – B)
Each and every taxpayer has a set of fundamental rights they should be aware of when
dealing with the IRS.
The Right to Pay No More Than the Correct Amount of Tax. (cont)
Taxpayers have the right to pay only the amount of tax legally due, including interest
and penalties, and to have the IRS apply all tax payments properly.
What you can expect: (cont)
– You may request that any amount owed be removed if it exceeds the correct
amount due under the law, if the IRS has assessed it after the period allowed by
law, or if the assessment was done in error or violation of the law.
– You may request that the IRS remove any interest from your account if the IRS
caused unreasonable errors or delays. For example, if the IRS delays issuing a
statutory notice of deficiency because the assigned IRS employee was away for
several months attending training, and interest accrues during this time, the IRS
may abate the interest related to the delay.
– You can submit an offer in compromise, asking the IRS to accept less than the full
amount of your tax debt, if you believe you don’t owe all or part of the debt.
Use Form 656-L, Offer in Compromise PDF.
If you enter a payment plan, known as an installment agreement, the IRS must send you
an annual statement. The statement provides balances and a record of payments.
To find out more about the TBOR and what it means to you visit the Taxpayer Advocate
Service’s website .
(IRS Web Site Updated 11/16/22) (TTT 02/14/23)