IRS Tax Tip 2018-22, February 12, 2018
All taxpayers have basic rights when filing taxes and dealing with the IRS. The Taxpayer Bill of Rights takes the multiple existing rights in the nation¡¯s tax code and groups them into 10 categories. This makes them easier to find, understand and use. This tip is one in a series outlining these rights.
The right to be informed is the first one highlighted in the Taxpayer Bill of Rights. Taxpayers have the right to:
- Know what they need to do to comply with the tax laws.
- Have clear explanations of the laws and IRS procedures in all forms, instructions, publications, notices and correspondence.
- Be informed of IRS decisions about their tax accounts, and to receive clear explanations of the outcomes.
The IRS will take these actions to make sure taxpayers are informed:
- Certain notices must include any amount of the tax, interest and certain penalties the taxpayer owes.
- The IRS must explain why the taxpayer owes any taxes.
- When the IRS disallows a claim for a refund, the agency must explain the specific reasons why.
- The IRS posts information on IRS.gov to help taxpayers understand their IRS notice or letter.
- If the IRS proposes to assess tax, the agency sends an initial letter. That letter must include:
- Information on how the taxpayer can appeal the decision.
- An explanation of the entire process from audit through collection.
- Details on how the Taxpayer Advocate Service can help.
- The IRS must send an annual statement to taxpayers who enter into a payment plan, which is also known as an installment agreement. The statement will include how much the taxpayer:
- Owes at the beginning of the year.
- Paid during the year.
- Still owes at the end of the year.
- IRS makes forms and publications available on IRS.gov. Taxpayers can also have hard copies mailed to them by calling 800-829-3676.
- IRS uses social media to provide helpful tax information to a wide audience of taxpayers.