Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive free assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
You may request that the IRS remove any interest from your account that was caused by the IRS’s unreasonable errors or delays. For example, if the IRS delays issuing a statutory notice of deficiency because the assigned employee was away for several months attending training, and interest accrues during this time, the IRS may abate the interest as a result of the delay.
The time limit for asking for the taxes you paid to be refunded may be suspended during the time you are unable to manage your financial affairs due to a mental or physical health problem.
If you have acted with reasonable care, you may be entitled to relief from certain penalties. Additionally, if you have a reasonable basis for taking a particular tax position, such as a position on your return or a claim for refund, you may be entitled to relief from certain penalties. Reliance on the advice of a tax professional can in certain circumstances represent reasonable cause for the abatement of certain penalties. If you use a return preparer who takes an unreasonable or reckless position that results in underreporting your tax, that preparer may be subject to penalties.
You have the right to request that the Taxpayer Advocate Service issue a Taxpayer Assistance Order (TAO) on your behalf if you are experiencing a significant hardship. TAS can issue a TAO ordering the IRS to take certain actions, cease certain actions or refrain from taking certain actions, and it can also order the IRS to reconsider, raise to a higher level, or speed up an action.
The IRS cannot levy (seize) your wages to collect your unpaid tax. A portion will be exempt from levy to allow you to pay basic living expenses. The IRS must release all or part of a levy and notify the person upon whom the levy was made if one of the following situations exist: 1) the underlying liability is satisfied or becomes unenforceable due to the lapse of time, 2) the taxpayer enters into an installment agreement, unless the agreement specifies otherwise, 3) the release of the levy will facilitate collection of liability, 4) the IRS determines the levy is creating an economic hardship for the taxpayer, or 5) the fair market value of the property levied is greater than the liability and releasing the levy on part of the property would not impair collection of the underlying liability.
For more information or assistance in finding help in getting your tax situation back on track, contact a tax resolution associate at Bookkeeping-Results, LLC.
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