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IRS Tax Tip 2023-64

What the right to challenge the IRS’s position and be heard means for you?

IRS is in actin. Many clients received letters from IRS. You have the right to take actions as well.

IRS wants every taxpayer to be know and understand their rights in the event they need to work with the IRS on a personal tax matter. These 10 fundamental rights are collectively known as the Taxpayer Bill of Rights. Included on this list is the right to challenge the IRS’s position and be heard. Here’s more about what this right means for you.

You have the right to:

• Raise objections.
• Provide additional documentation in response to formal or proposed IRS actions.
• Expect the IRS to consider their timely objections.
• Have the IRS consider any supporting documentation promptly and fairly.
• Receive a response if the IRS does not agree with their position.

Here are some specific things this right affords:

• In some cases, the IRS will notify you that their tax return has a math or clerical error. If this happens, the taxpayer:
  • Has 60 days to tell the IRS that they disagree.
  • Should provide copies of any records that may help correct the error.
  • May call the number listed on the letter or bill for assistance.
  • Can expect the agency to make the necessary adjustment to their account and send a correction if the IRS upholds the taxpayer’s position.  
    
• Here’s what will happen if the IRS does not agree with the taxpayer’s position:
  • The agency will issue a notice proposing a tax adjustment. This is a letter that comes in the mail.
  • This notice provides the taxpayer with a right to challenge the proposed adjustment.
  • You make this challenge by filing a petition in U.S. Tax Court. You must generally file the petition within 90 days of the date of the notice, or 150 days if it is addressed outside the United States.  
    
• You can submit documentation and raise objections during an audit. If the IRS does not agree with the your position, the agency issues a notice explaining why it is increasing the tax. Prior to paying the tax, the you have the right to petition the U.S. Tax Court and challenge the agency’s decision.  
  
• In some circumstances, the IRS must provide you with an opportunity to have hearing with the independent Office of Appeals before taking enforcement actions to collect tax debt. These actions include levying the your bank account immediately after filing a notice of federal tax lien in the appropriate state filing location. If the you disagree with the decision of the Appeals Office, they can petition the U.S. Tax Court.

挑战美国国税局立场和发表意见的权利对纳税人意味着什么

许多客户收到了美国国税局的信件。 您也有权采取行动。国税局希望每个纳税人在需要与国税局就个人税务问题合作时了解并理解他们的权利。 这 10 项基本权利统称为纳税人权利法案。 此列表中包括挑战美国国税局立场和发表意见的权利。 这里详细介绍了这项权利对您意味着什么。

您有权：

• 提出异议。
• 提供额外的文件以响应正式或拟议的 IRS 行动。
• 期待美国国税局考虑他们及时提出的反对意见。
• 让美国国税局及时公正地考虑任何支持文件。
• 如果 IRS 不同意他们的立场，请收到回复。

以下是这项权利提供的一些具体内容.在某些情况下:

• 美国国税局会通知您他们的纳税申报表存在数学或文书错误。 如果发生这种情况，纳税人：
  • 有 60 天的时间告诉 IRS 他们不同意。
  • 应提供可能有助于更正错误的任何记录的副本。
  • 可拨打信件或账单上列出的号码寻求帮助。
  • 如果国税局坚持纳税人的立场，可以期望该机构对其账户进行必要的调整并发送更正。
• 如果美国国税局不同意纳税人的立场，将会发生以下情况：
  • 该机构将发布建议税收调整的通知。 这是邮寄来的一封信。
  • 本通知赋予纳税人对拟议调整提出异议的权利。
  • 您通过向美国税务法庭提交请愿书来提出质疑。 您通常必须在通知发出之日起 90 天内提交申请，如果是在美国境外寄送，则为 150 天。
• 您可以在审计期间提交文件并提出异议。 如果 IRS 不同意您的立场，该机构会发出通知，解释其增加税收的原因。 在缴纳税款之前，您有权向美国税务法庭提出申诉并质疑该机构的决定。
• 在某些情况下，国税局必须为您提供机会，让您在采取执法行动追讨欠税之前与独立的上诉办公室举行听证会。 这些行动包括在适当的州备案地点提交联邦税收留置权通知后立即征收您的银行账户。 如果您不同意上诉办公室的决定，他们可以向美国税务法院提出申诉。