Taxpayer Bill of Rights (Part IV – A)

Taxpayer Bill of Rights (Part IV – A)

Each and every taxpayer has a set of fundamental rights they should be aware of when
dealing with the IRS.

The Right to Challenge the IRS’s Position and Be Heard

Taxpayers have the right to raise objections and provide additional documentation in
response to formal IRS actions or proposed actions, to expect that the IRS will
consider their timely objections and documentation promptly and fairly, and to receive
a response if the IRS does not agree with their position.

What you can expect:
 If the IRS notifies you that your tax return has a math or clerical error, you have
60 days to tell the IRS that you disagree. You should provide photocopies of any
records that may help correct the error. In addition, you may call the number
listed on your notice or bill for help. If the IRS agrees with your position, we will
make the necessary adjustment to your account and send you a corrected notice.
 If the IRS does not adopt your position, it will send a notice proposing a tax
adjustment (known as a statutory notice of deficiency). The statutory notice of
deficiency gives you the right to challenge the proposed adjustment in the United
States Tax Court before paying it. To do this, you need to file a petition within 90
days of the date of the notice (150 days if the notice is addressed to you outside
the United States). For more information about the United States Tax Court, see
the Court’s  taxpayer information page .

To be continued next week……
(IRS Web Site Updated 11/16/22) (TTT 02/21/23)