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Right to Challenge the IRS and Be Heard

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Alisson Ward

Tax Professional | Content Writer

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What is My ‘Right to Challenge the IRS’s Position and Be Heard?’

Right to Challenge the IRS’s Position and Be Heard

Key Points

  • Fundamental Right: The right to challenge the IRS and be heard is one of the ten core rights under the Taxpayer Bill of Rights.
  • Fair Hearing: Taxpayers are entitled to a fair and impartial hearing to present their case.
  • Dispute Process: There is a structured process for disputing IRS decisions, including informal and formal steps.
  • Representation: Taxpayers have the right to be represented by a qualified professional during disputes.
  • Appeal Options: There are multiple levels of appeal, including internal IRS appeals and external judicial review.
 

What is My ‘Right to Challenge the IRS’s Position and Be Heard?’

The right to challenge the IRS’s position and be heard is a crucial aspect of taxpayer rights in the United States. It ensures that taxpayers have a fair opportunity to present their case and contest any decisions made by the Internal Revenue Service (IRS). This right is part of the Taxpayer Bill of Rights, which outlines ten fundamental rights that all taxpayers possess.

Here is an overview of this right and how it functions:

Quick Fact

During a return assessment (or audit), if you present evidence or voice concerns and the IRS disagrees with you, they will issue you a statutory notice of deficiency. You have the right to petition the United States Tax Court after reading the notice that explains the IRS’s decision to raise your tax. 

1. Understanding Your Right

  • What It Is: The right to challenge the IRS’s position means that taxpayers can question and oppose any IRS action or decision they believe is incorrect.
  • Why It Matters: This right ensures that the IRS does not act as the final, unchallenged authority, promoting fairness and transparency in tax administration.

2. Steps to Challenge the IRS

  • Informal Resolution: Often, issues can be resolved informally through communication with the IRS. Taxpayers can contact the IRS directly to discuss their concerns.
    • Example: Sending a written explanation or calling the IRS to clarify a misunderstanding.
  • Formal Dispute Process: If informal resolution fails, taxpayers can initiate a formal dispute.
    • Notice of Deficiency: If the IRS determines that a taxpayer owes more taxes, they will issue a Notice of Deficiency, which can be contested.
    • Response Time: Taxpayers have 90 days (150 days if outside the U.S.) to file a petition with the Tax Court to contest this notice.

3. Appeals Process

  • Internal Appeals: If dissatisfied with an IRS decision, taxpayers can request an appeal within the IRS.
    • Office of Appeals: An independent office within the IRS that reviews disputes impartially.
    • Mediation: In some cases, mediation is available as a way to resolve disputes without litigation.
  • External Appeals: If internal appeals do not resolve the issue, taxpayers can take their case to court.
    • Tax Court: A specialized court that handles tax disputes.
    • Other Courts: Federal district courts and the Court of Federal Claims are also options.

4. Representation and Support

  • Professional Representation: Taxpayers have the right to be represented by an attorney, certified public accountant (CPA), or enrolled agent during disputes.
  • Low-Income Taxpayer Clinics (LITCs): These clinics provide free or low-cost representation to eligible individuals.

5. Ensuring Your Voice is Heard

  • Submit Evidence: Taxpayers should provide all relevant documents and evidence to support their position.
  • Timely Responses: Meeting deadlines and responding promptly to IRS requests is crucial.
  • Clear Communication: Clearly articulate the basis of your disagreement and provide comprehensive explanations.
 

When Should I Call for Expert Help?

 
 You have the right to request the cancellation of any amount that has been incorrectly assessed, above the legal minimum, computed by the IRS after the time required by law, or was otherwise done in violation of the law. This, of course, entails challenging or appealing to the IRS. 

We   have a team of experienced professionals who can guide you through the process and help you navigate the complexities of dealing with the IRS. We understand that dealing with tax issues can be overwhelming, but you don’t have to face it alone.
 
Don’t let incorrect assessments or violations of the law go unaddressed. Contact us today to schedule your free consultation and take the first step towards resolving your tax issues. We are here to help you every step of the way. Call 888-708-2872 to set up a FREE consultation with us right away.

Frequently Asked Questions:

 Challenging the IRS’s position means questioning or disputing the determination made by the IRS regarding your tax liability, deductions, credits, or other tax-related matters.

You can submit a written protest explaining your position, provide supporting evidence, and request a conference or hearing to present your arguments. The appeals officer will evaluate your case impartially and attempt to find a fair resolution.

The right to challenge the IRS allows a taxpayer to dispute the IRS‘s position and be heard concerning any taxes owed.

A taxpayer can typically challenge the IRS through the tax court, by filing an appeal, or by engaging in discussions with the IRS directly.

Taxpayers may wish to challenge the IRS if they do not agree with a proposed audit, tax return adjustment, or attempts to collect a tax debt.

The taxpayer bill of rights outlines the various taxpayer rights, including the right to challenge the IRS, ensuring that taxpayers have avenues to raise objections and seek clarification.

 

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