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