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➜ The IRS Mission tax year) on each page you fax. This is to ensure all You have the following rights as a taxpayer: appropriate action will be taken against
Provide America’s taxpayers top quality service The Right to Be Informed employees, return preparers, and others who
pages are associated with your case.
by helping them understand and meet their tax The IRS will not accept your audit reconsideration Taxpayers have the right to know what they wrongfully use or disclose taxpayer return
responsibilities and by applying the tax law with request if: need to do to comply with the tax laws. They information.
integrity and fairness to all. You previously agreed to pay the amount of tax are entitled to clear explanations of the laws and The Right to Retain Representation
you owe by signing an agreement such as a IRS procedures in all tax forms, instructions, Taxpayers have the right to retain an authorized
➜ What is Audit Reconsideration? Form 906, Closing Agreement; a Compromise publications, notices, and correspondence. They representative of their choice to represent
An Audit Reconsideration is a process used by the agreement; or an agreement on Form 870-AD have the right to be informed of IRS decisions them in their dealings with the IRS. Taxpayers
Internal Revenue Service to help you when you with the Appeals office. about their tax accounts and to receive clear have the right to seek assistance from a Low
disagree with the results of an IRS audit of your tax The amount of tax you owe is the result of final explanations of the outcomes. Income Taxpayer Clinic if they cannot afford
return, or a return created for you by the IRS because partnership item adjustments under TEFRA, Tax The Right to Quality Service representation.
you did not file a tax return as authorized by the Equity Fiscal Responsibility Act. Taxpayers have the right to receive prompt, The Right to a Fair and Just Tax System
Internal Revenue Code 6020(b). The United States Tax Court, or another court, courteous, and professional assistance in their Taxpayers have the right to expect the tax
has issued a final determination on your tax dealings with the IRS, to be spoken to in a way system to consider facts and circumstances that
➜ Reasons for a Request liability. they can easily understand, to receive clear and might affect their underlying liabilities, ability
easily understandable communications from to pay, or ability to provide information timely.
You may request audit reconsideration if you: Once your documentation is received the IRS, and to speak to a supervisor about Taxpayers have the right to receive assistance
Did not appear for your audit We will send you a letter if we need further inadequate service. from the Taxpayer Advocate Service if they are
Moved and did not receive correspondence from information to reconsider your disputed issue(s). The Right to Pay No More than the Correct experiencing financial difficulty or if the IRS has
the IRS It is in your best interest to provide complete Amount of Tax not resolved their tax issues properly and timely
Have additional information to present that you information on each disputed issue. We consider Taxpayers have the right to pay only the through its normal channels.
did not provide during your original audit each issue separately based on the new information amount of tax legally due, including interest
Disagree with the assessment from the audit that you provide. We will change any adjustment if and penalties, and to have the IRS apply all tax ➜ Payment Options
your new information and the tax law support that payments properly. Pay the full amount now
➜ Steps to follow to get Audit change. The Right to Challenge the IRS’s Position and Make your check or money order payable to “United
Reconsideration When we receive your documentation, we may Be Heard States Treasury” and mail to the address on your bill.
Step 1: delay our collection activity. However, we may Taxpayers have the right to raise objections and Write the tax year, your Social Security Number, and
Review the examination report and attachments to resume collection activity if the documentation is not provide additional documentation in response your phone number on your check or money order.
determine which items you feel are incorrect. Gather sufficient to support your position and you do not to formal IRS actions or proposed actions, to
Payment by Credit or Debit Card
the documentation needed to support your position. respond to any requests for additional information expect that the IRS will consider their timely
Verify that the supporting documentation is new within 30 calendar days. objections and documentation promptly and Payment by debit or credit cards is convenient, safe,
information that has not been presented before and Note: If you currently have an installment agreement, fairly, and to receive a response if the IRS does and secure. Individual taxpayers may make credit
ensure that it is for the tax year in question. you must continue to make payments. You may not agree with their position. or debit card payments on tax liabilities (including
installment agreement payments) by phone or
Your reconsideration request will be accepted if: want to refer to Publication 1546, Taxpayer The Right to Appeal an IRS Decision in an
Advocate Service - Your Voice at the IRS, if you are Internet using major credit cards. These payments
You submit information that we have not Independent Forum
experiencing economic hardship as a result of a tax are made to the United States Treasury through
considered previously. Taxpayers are entitled to a fair and impartial
authorized credit card service providers.
problem. administrative appeal of most IRS decisions,
You filed a return after the IRS completed a return including many penalties, and have the right to The service providers charge a convenience fee
for you. We will notify you once we complete our review to based on the payment amount. You will be informed
inform you that: receive a written response regarding the Office of
You believe the IRS made a computational or Appeals’ decision. Taxpayers generally have the of the convenience fee amount before the credit
processing error in assessing your tax. We accepted your information. If so, we will card payment is authorized. You must agree to
right to take their cases to court.
abate (remove) the tax assessed. the terms and conditions of the payment including
The liability is unpaid or credits are denied. The Right to Finality
We accepted your information in part and we will acceptance of the convenience fee before the
Note: If you have paid the amount due in full, you Taxpayers have the right to know the maximum
partially reduce the tax assessed. transaction is completed. The payment date will be
must file a formal claim (Form 1040X, Amended U.S. amount of time they have to challenge the IRS’s
the date the charge is authorized. The confirmation
Individual Income Tax Return). Your information did not support your claim and position as well as the maximum amount of
we are unable to eliminate the tax assessed. number provided at the end of the transaction and
Step 2: time the IRS has to audit a particular tax year or
on your account statement will both provide proof of
Make photocopies of the documents gathered above If you agree with the results of the collect a tax debt. Taxpayers have the right to
payment.
and attach to your letter explaining your request for reconsideration: know when the IRS has finished an audit.
Visit www.irs.gov, Keyword: epay or e-pay, to obtain
reconsideration. Please ensure that you are clear Pay the amount due in full or make other The Right to Privacy
a list of authorized service providers and to obtain
as to which changes you want us to consider. Form arrangements as outlined in the section titled Taxpayers have the right to expect that any IRS
updated information on card payment options.
12661, Disputed Issue Verification, is recommended “Payment Options”. inquiry, examination, or enforcement action will
to explain the issues you disagree with. If available, comply with the law and be no more intrusive The Electronic Federal Tax Payment System
attach a copy of your examination report, Form 4549, If you disagree with the results of the than necessary, and will respect all due process (EFTPS) The Internal Revenue Service and Financial
along with the new documentation that supports your reconsideration: rights, including search and seizure protections Management Service provide EFTPS free. It is
position. Include a daytime and evening telephone Request an Appeals Conference, and will provide, where applicable, a collection convenient, secure, and saves time.
number and the best time for us to call you. Pay the amount due in full and file a formal claim, due process hearing. Taxpayers may enroll in EFTPS at www.eftps.gov or
Please do not send original documents – originals will or The Right to Confidentiality by completing a form available from EFTPS customer
not be returned. Do nothing. We will send you a bill for the Taxpayers have the right to expect that any service at (800) 555-4477. Once enrolled in EFTPS,
Note: If you are faxing your documents, please amount due. information they provide to the IRS will not be you can pay all your federal taxes electronically using
include your identifying information (i.e., your TIN and disclosed unless authorized by the taxpayer the Internet or phone. You can also make EFTPS
or by law. Taxpayers have the right to expect payments through your local financial institution.
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