| The mission of the IRS is to "Provide America's | | | | person such an as Attorney, a CPA or an Enrolled |
| taxpayers top quality service by helping them | | | | Agent in your dealings with the IRS. If you are in a |
| understand and meet their tax responsibilities and by | | | | discussion or audit and you ask to consult a |
| applying the tax law with integrity and fairness to all." | | | | professional, then they must stop and reschedule the |
| The Internal Revenue Service is responsible for | | | | discussion, in most cases. You can have someone |
| collecting over 90% of all dollars collected by the | | | | accompany you at to a meeting. You may make |
| United States Government. | | | | sound recordings of any meetings with IRS |
| Collection of revenue is the core business of the IRS. | | | | examination, appeal, or collection personnel, if you |
| The IRS is an arm of the federal government and their | | | | inform them in writing 10 days before the meeting. |
| employees are federal employees. They are paid by | | | | How the IRS must Treat You |
| the federal government to look after its interest - | | | | The IRS must treat you in a professional and |
| collection of revenues. As such the collection process | | | | respectful manner. The IRS must protect your privacy |
| of the IRS is designed to extract the maximum | | | | and confidentiality. If they ask you for any information, |
| amount of money for the government in minimum time | | | | you have the right to know why they are asking you |
| from you. | | | | for information and how they will use it. Keep copies of |
| Responding to the IRS | | | | all correspondence with the IRS. You need not and |
| When you receive any letter from the IRS about your | | | | should not provide original documents. |
| returns, it does not mean that you are going to jail. It is | | | | Copies will suffice. You have the right to know what |
| best if you start acting immediately, as many IRS | | | | steps the IRS will take if you do not provide them with |
| letters trigger the running of statutory time limitations. If | | | | the requested information. When you correspond with |
| you do not act within the time period set forth in the | | | | the IRS, it is generally a good idea to use certified mail. |
| letter, you may lose very important rights. | | | | This will help you show that you have responded to |
| Taxpayer Rights | | | | the them within the required time. |
| As a taxpayer you have certain rights when you deal | | | | You don't have to pay more than the correct amount |
| with the IRS. They must explain and protect your rights | | | | of tax. If you cannot pay all of your tax when it is due, |
| as a taxpayer throughout your dealing with them. If | | | | you can request to be permitted to make monthly |
| you are not sure, don't talk to the IRS directly. Any | | | | installment payments. You can compel the them to |
| information you provide them may hurt your case at a | | | | waive penalties when you can show you acted |
| later stage. | | | | reasonably and in good faith, or relied upon the |
| Right to Representation | | | | incorrect advice of an IRS employee. You can appeal |
| You are not required to deal with the IRS in person. | | | | any IRS decision on your tax liability and collection |
| You have the right to be represented by an authorized | | | | action. |