What Rights do Taxpayers Have When Dealing with the IRS?
Congress has taken a few steps to ensure that taxpayers are protected when dealing with the Internal Revenue Service (IRS). Congress passed a Taxpayer Bill of Rights in 1988 and again in 1996. The provisions of the 1996 legislation include: • Taxpayer assistance orders, providing relief for taxpayers who might suffer hardship due to an enforcement action • Increased right to appeal liens or seizures, either before or after a collection action • Greater notice prior to making a levy and issuing summons to a third party • Administrative appeal of liens • Awards for reasonable costs (administrative and litigation) when the IRS takes unreasonable positions • Damages for disclosure of return, failure to properly release lien and unauthorized enforcement actions The 1996 Taxpayer Bill of Rights also created the Taxpayer Advocate Service, an independent organization within the IRS. The Taxpayer Advocate Service works with individuals whose tax problems are not resolved through the normal proc
