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

Bill of Rights #5:  The Right to Appeal an IRS Decision in an Independent Forum (cont.)

What This Means for You

  • In certain situations, a taxpayer has the opportunity to request a conference with the Office of Appeals. Statement of Procedural Rules, 26 C.F.R. § 601.103(c)(1)
  • You have the right to request an independent review conducted by the Office of Appeals prior to the termination of your installment agreement. IRC § 6159(e)
  • If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency, which informs you of the proposed change. This notice provides you with a right to challenge the proposed adjustment in Tax Court without first paying the proposed adjustment. Thus, the statutory notice of deficiency is your ticket to Tax Court. IRC § 6212

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

More information next week on Right #5 (IRS NTA web site) (TTT 10/06/2020)