Taxpayer Bill of Rights (Part IV – B)
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 (cont.)
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: (cont.)
If you submit documentation or raise objections during a return examination (or
audit), and the IRS does not agree with your position, it will issue you a statutory
notice of deficiency. This notice will explain why the IRS is increasing your tax,
which gives you the right to petition the U.S. Tax Court prior to paying the tax.
When the IRS notifies you of plans to levy your bank account or other property,
you’ll generally have an opportunity to request a hearing before the Office of
Appeals. Also, you’ll generally have an opportunity to appeal the proposed or
actual filing of a notice of federal tax lien.
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 02/28/23)