Taxpayer Bill of Rights 10: Ensuring a Fair and Just Tax System

Taxpayer Bill of Rights 10: Ensuring a Fair and Just Tax System

By Dave Horwedel, EA, the founder of Torchlight Tax

Taxpayers have a RIGHT to be treated fairly by the IRS. This can be useful in asking for managerial assistance, an appeal to the Office of Appeals, or even to Tax Court.

I recall once when a taxpayer called me because he had received a letter from the IRS that he owned thousands of dollars, and the tax preparer who had prepared his return was apparently no longer in business.

I reviewed his return, and discovered the IRS was double counting his income.  His prior preparer had reported all his income, which had mainly come via PayPal, on his Profit and Loss.    The 1099 form from PayPal had not been entered on his return, and so the IRS decided he had all this extra unreported income.

I called the IRS (using the signed Power of Attorney from the client) and explained the situation to the IRS employee answering the phone, who robotically told me that per the notice I could go to tax court, and that was my only option.  I then requested to speak with his manager.

The Manager called back two days later, I explained the situation, she agreed with me and cancelled the incorrect assessment.

The point is that if the IRS agrees that something is not fair, they can remedy things.

The Taxpayer Advocate Service is also mentioned in this right. This is very valuable.. I once had an Advocate agree with my position and tell me he would send a letter to the IRS directing them to …. (remedy the situation).  The Taxpayer Advocate is not part of the IRS.

So as a taxpayer you do have an Advocate and I have used them many, many times as a check on improper IRS actions or inactions.

The IRS article below on this right is worth reading. Some taxpayers are allergic to the IRS and do not want to read anything from them. If you do not want to read the article, and feel you are being treated unfairly, contact Torchlight Tax at 1 877 758 7797 or email us at  info@ttorchlighttax.ocom

We can also help you in tax planning, doing your tax returns to minimize your liability, or representing you before the IRS. IRS Representation includes negotiating or settling IRS debt on the most favorable terms, representing you in an audit, and doing IRS levy and lien defense.

For a free consultation and assistance with your tax matters, please contact Torchlight Tax at 877-758-7797 or via email at You can also visit our blog or the Torchlight Tax YouTube Channel to learn more about us.

Also, feel free to like, comment on, and share this article.

Below is the article from the IRS website verbatim. You can skip reading the article and contact Torchlight Tax for a free consultation right away.

Also, feel free to like, comment on, and share this article.

Taxpayer Bill of Rights 10: The Right to a Fair and Just Tax System

The Taxpayer Bill of Rights is a cornerstone document that highlights the 10 fundamental rights taxpayers have when dealing with the Internal Revenue Service. The IRS wants every taxpayer to be aware of these rights in the event they need to work with the IRS on a personal tax matter. The IRS continues to publicly highlight these rights to taxpayers. The IRS also regularly reminds its employees about these rights. The IRS expects employees to understand and apply taxpayer rights throughout every encounter with taxpayers.

IRS Publication 1, Your Rights as a Taxpayer, includes a full list of taxpayers’ rights.

It includes The 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 assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

What you can expect:

  • If you can’t pay your tax debt in full and you meet certain conditions, you can get a payment plan with the IRS. You pay a set amount over time, generally in monthly payments. See the IRS Online Payment Agreement Application.
  • You can submit an offer in compromiseasking the IRS to settle your tax debt for less than the full amount. You can do this if (1) you believe you do not owe all or part of the tax debt, (2) you are unable to pay the full amount within the time permitted by law to collect it, or (3) paying the full amount would cause financial hardship or would be unjust.
  • The IRS has published a list of national and local guidelines about the basic costs of living. You can use it when considering an offer to reduce your tax debt. The IRS won’t use these guidelines if they result in your not having enough money to pay your basic living expenses. The IRS would use your actual expenses instead.
  • The IRS cannot levy, or seize, all of your wages to collect your unpaid tax. A portion will be exempt from levy to allow you to pay basic living expenses.
  • You can receive help from the Taxpayer Advocate Serviceor from a Low Income Taxpayer Clinic.
  • The IRS can abate the unpaid portion of any tax or liability, and is specifically authorized to abate interest that is excessive or interest that was assessed erroneously, illegally, or after the statutory period of limitations on collection has expired.
  • The IRS can abate interest on an underpayment caused by unreasonable delay or error by an IRS employee if the taxpayer (or representative) did not contribute to the delay or error.

To find out more about the TBOR and what it means to you visit the Taxpayer Advocate Service’s website.

By making this important publication available in multiple languages, the IRS hopes to increase the number of Americans who know and understand their rights under the tax law. The IRS has more tax information in other languages too. See the “Languages” menu at the bottom of any page.

The IRS also is committed to protecting taxpayers’ civil rights. The IRS will not tolerate discrimination based on age, color, disability, race, reprisal, national origin, English proficiency, religion, sex, sexual orientation or status as a parent. This includes any contact with IRS employees and the staff or volunteers at community sites.

If a taxpayer faces discrimination, they can send a written complaintPDF to the IRS Civil Rights Division.

Contact Torchlight Tax at 877-758-7797 or for a free consultation.

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