Taxpayer Bill of Rights
IRS Taxpayer Rights
Signed into law in 1996 by President Clinton, the Taxpayer Bill of Rights was created to protect taxpayer's rights by:
- Establishing a position of Taxpayer Advocate-
the function of the Taxpayer Advocate is primarily to assist taxpayers in dealing with the IRS.
- Changes in administration of Installment Agreements-
installment agreements are subject to additional notification by the IRS before alteration and subject to additional administrative review processes
- Expanded the IRS's authority to deal with Interest Abatement-
by allowing the IRS to abate interest for situations like, IRS loss of records, IRS personnel problems and also allow the Tax Court jurisdiction regarding the IRS's failure to abate interest under certain circumstances
- Other Taxpayer friendly changes-
such as abatement of various penalties, return of property, and withdrawal of Federal Tax Liens if the IRS did not comply with their noticing and administrative procedures.
The Taxpayer Bill of Rights was a welcome relief from abuses by the IRS during the 1980's and early 1990's. However, some of the lienency has since been tightened. With the introduction of the Tax Increase Prevention and Reconciliation Act in 2005 it is more important that ever to seek professional help with your tax problems.
If you have outstanding tax debt and are looking for Tax Relief, consult with an experienced tax attorney to see if you qualify for an Offer In Compromise.