Your
Rights as a Taxpayer:
(Derived from Internal Revenue
Service Publication
1).
I. Protection
of Your Rights.
Internal Revenue Service employees must explain and uphold
your taxpayer rights. Other valuable publications outlining
your rights are:
II.
Privacy and Confidentiality
The Internal Revenue Service cannot disclose confidential
information to uninvolved parties. Additionally, taxpayers
have a right to know and understand why information has been
requested, and what it’s intended use will be in your
contact with the Internal Revenue Service. If the Internal
Revenue Service does contact a 3rd party for general information,
the law prevents them from disclosing any more information
than is absolutely necessary.
III.
Professional and Courteous Service
Taxpayers must be treated in a fair and courteous manner.
Supervisors, managers, and district authorities can, and should,
be contacted if your case is met with undue bias or an unsatisfactory
level of taxpayer service.
IV.
Representation
Taxpayers are always afforded an opportunity to be represented,
for whatever tax matters are presented. Any scheduled interviews
or meetings may be rescheduled to allow for a representative
to gain understanding of a case. In no way can you be discriminated
against for seeking representation, and your delegated representative
should be treated with the same level of service as outlined
above (Item III). Don’t let Internal Revenue Service
agents force you into an uncomfortable situation. Use our
expertise to give you an upper hand in your negotiations.
V.
Payment of Only the Correct Amount of Tax
Taxpayers are only responsible for paying the correct amount
of tax – no more, and no less. If you cannot pay all
of your tax when due, by law, you may be able to make monthly
installment payments. If the Internal Revenue Service has
filed alternate returns, or if you have recently been assessed
additional tax through an audit, it is not too late to
contact Aspen Accounting and Financial Services to step
in and reanalyze your tax situation to find the correct amount
of tax.
VI.
Help With Unresolved Tax Problems
The Internal Revenue Service has created a Taxpayer’s
Advocate Service to assist taxpayers and arbitrate issues
that remain unresolved. Also, the Internal Revenue Service
should address all tax problems raised in the course of contact
and correspondence, not simply the tax matters of highest
importance to the Internal Revenue Service. Your Aspen Representative
can ensure that all pertinent issues are addressed in the
course of our negotiations, and not just the ones designed
to fill IRS coffers.
VII.
Appeals and Judicial Review
If a taxpayer disagrees with the tax liability or the actions
taken to collect on a tax liability, that taxpayer (or their
duly appointed representative) may request that an impartial
reviewer step in to manage the case. A Federal Court may also
be called upon to review the case, if necessary. In many cases,
taking a case to appeals can offer protection from levies,
garnishments, and seizures, and allow us time to prepare for
a viable resolution strategy without the prejudices experienced
in your local office. Contact us
for more information as to how appeals procedures may be invoked.
VIII.
Relief From Certain Penalties and Interest
The Internal Revenue Service can, and will, reduce penalties
when evidence is providing supporting that the taxpayer acted
reasonably and in good faith when taking inventory of their
tax obligations. Interest based on penalties may be adjusted,
and interest resulting from Internal Revenue Service errors
or delays may be fully abated. Our penalty abatement experts
have explored nearly every aspect of successful abatement
proposals. Even if your penalty liabilities have been paid,
you may still be eligible for refund of these previous payments
based on your good faith actions. Contact us to schedule a
free consultation with our penalty
abatement experts.
