The Taxpayer Bill of Rights (TBOR) is more than just a guideline to better ensure employees of the Internal Revenue Service (IRS) treat taxpayers fairly. Congress officially added the rights to the Internal Revenue Code (IRC).
This means the IRS Commissioner is tasked with ensuring all IRS employees act in accordance with these rights.
What are the TBOR? These rights are designed to make sure taxpayers are treated fairly in dealings with the federal agency. They would also apply in the event a taxpayer is dealing with a tax controversy.
The rights include the right to be informed and to receive quality service as well as the right to challenge the IRS and retain representation.
What if I disagree with a decision made by the IRS? A challenge can arise whenever the IRS comes to a questionable conclusion. A challenge can occur when an audit leads to an unfavorable result. A taxpayer may also challenge the IRS if the agency questions reporting obligations regarding a potential interest in an offshore account.
Taxpayers that disagree with a decision can voice an objection. The IRS states that it will review additional documentation that applies to the tax controversy at issue.
Do I need a lawyer? It is important to note that an improper challenge can result in a statutory notice of deficiency and enforcement actions. As such, it is wise for those who are considering a challenge to seek legal counsel. An attorney experienced in challenging the IRS’ position can work to craft a response on your behalf.