One of your firm's clients has a number of questions regarding her rights as a taxpayer. You have been tasked with reviewing Publication 1 of the I R S and summarizing those rights for the client. Write up that summary in an email to the client, and also address these specific questions that the client posed:

• Can I ask someone else to represent me in an audit?
• May the I R S contact my neighbor to verify information? My employer?
• What do I do if I'm being audited for an item that was audited last year and there was no change to the tax liability?
• Who is responsible, me or my spouse, for the tax and any interest or penalty due on our joint return?
• I think I overpaid on my taxes two years ago. Can I do anything about that now?
  

7:59 IRS Publication 1-1.pdf Q Your Rights Publication 1 IRS as a Taxpayer This publication explains your rights as a taxpayer and the processes for examination, appeal, collection, and refunds. Also available in Spanish. The Taxpayer Bill of Rights 1. The Right to Be Informed 6. The Right to Finality Taxpayers have the right to know what they need to do to Taxpayers have the right to know the maximum amount of comply with the tax laws. They are entitled to clear time they have to challenge the IRS's position as well as the explanations of the laws an the laws and IRS procedures in all tax forms, maximum amount of time the IRS has to audit a particular tax instructions, publications, notices, and correspondence. They year or collect a tax debt. Taxpayers have the right to know have the right to be informed of IRS decisions about their tax when the IRS has finished an audit. accounts and to receive clear explanations of the outcomes. 7. The Right to Privacy 2. The Right to Quality Service Taxpayers have the right to expect that any IRS inquiry, Taxpayers have the right to receive prompt, courteous, and examination, or enforcement action will comply with the law professional assistance in their dealings with the IRS, to be and be no more intrusive than necessary, and will respect all spoken to in a way they can easily understand, to receive clear due process rights, including search and seizure protections, and easily understandable communications from the IRS, and and will provide, where applicable, a collection due process to speak to a supervisor about inadequate service. hearing." 3. The Right to Pay No More than the 8. The Right to Confidentiality Correct Amount of Tax Taxpayers have the right to expect that any information they Taxpayers have the right to pay only the amount of tax legally be disclosed unless authorized by provide to the IRS will not be disclose due, including interest and penalties, and to have the IRS the taxpayer or by law. Taxpayers have the right to expect y all tax payments properly. appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer 4. The Right to Challenge the IRS's Position return information. and Be Heard 9. The Right to Retain Representation Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the proposed actions, to expect that the IRS will consider their IRS. Taxpayers have the right to seek assistance from a Lov timely objections and documentation promptly and fairy. to receive a response if the IRS does not agree with their Income Taxpayer Clinic if they cannot afford representation. position. 10. The Right to a Fair and Just Tax System 5. The Right to Appeal an IRS Decision in an Taxpayers have the right to expect the tax system to consider Independent Forum facts and circumstances that might affect their underlying iabilities, ability to pay, or ability to provide information timely. Taxpayers are entitled to a fair and impartial administrative Taxpayers have the right to receive assistance from the appeal of most IRS decisions, including many penalties, and Taxpayer Advocate Service if they are experiencing financial have the right to receive a written response regarding the difficulty or if the IRS has not resolved their tax issues properly Office of Appeals' decision. Taxpayers generally have the right and timely through its normal channels. to take their cases to court. Provide America's taxpayers top-quality service by helping them understand and meet The IRS Mission their tax responsibilities and enforce the law with integrity and fairness to all. Publication 1 (Rev. 9-2017) Catalog Number 64731W Department of the Treasury Internal Revenue Service www.irs.gov Examinations, Appeals, Collections, and Refunds Examinations (Audits) he Appeals Office of the IRS. Most imes talk with other We accept most taxpayers' returns as filed. ifferences can persons if we need in If we inquire about your return of select it expensive and time-consuming court mets. have been unable to provide, of to very for examination, it does not suggest that you are dishonest. The inquiry or both Publication 5, Your Appeal Rights and a Protest if You Don't contact other persons, such as a neighbor, examination may or may not result in more How To Prep bank, employer, or employees, we will r case without gree, and Publication 556, Examination of generally need to tell them limited change; or, you may receive a refund Returns. Appeal Rights, and Claims for information, such as your name. The law Refund. prohibits us from disclosing any more The process of selecting a return for xamination usually begins in one of two If you do not wish to use the Appeals information than is necessary to obtain o arity the information we are s ways. First, we use use computer program nice or disagree with its findings, you ion we are seeking. Our dentify returns that may have incorrect may be able to take your case to the U.S. need to contact other persons may mounts. These programs may be based Tax Court, U.S. Court of Federal Claims, or continue as I ing as there is activity in your on information returns, such as Forms the U.S. District Court where you live. If we do contact other persons, you have a right to request a list of those 1099 and W-2. on studies of past you take your case to court, the IRS will contacted. Your request can be made by examinations, or on cert certain issues have the burden of proving certain facts if liance projects. Second, you kept adequate records to show your telephone, in writing, or during a personal youaway com tax liability, cooperated with the IRS, and interview. we use information from outside sources that indicates that a return may have meet certain other conditions. If the court agrees with you on most issues in your Refunds Incorrect amounts. These sources may case and finds include newspapers, public records, and at our position was largely You may file a claim for refund if you think Individuals. If we determine that the unjustified, you may be able to recover you paid too much tax. You must generaly information is accurate and reliable, we costs. You will not be eligible to recover le the claim in s years from the date may use it to select a return for se costs unless you tried to resolve your the date you paid the tax. which years Publication 556, Examination of Returns. case administratively, including going later. The law g herally provides for interest gh the appeals system, and you gave is not paid within 45 Appeal Rights, and Claims for Refund, us the information necessary to resolve the days of the date you filed your return or follow in examinations. The following laim for refund. Publication 556, sections give an overview of how we Examination of Returns, Appeal Rights, Collections r Refund, has more conduct examinations. Publication 594, The IRS Collection information on refunds. By Mail Process, explains your rights and responsibilities regarding payment of If you were due a refund but you did not We handle many examinations and inquiries by mail. We will send you a letter federal taxes. It describes: file a return, you generally must file your return within 3 years from the date the . What to do when you owe taxes. It return was due (including extensions) to get or a reason why we believe a change to describes what to do if you get a tax bill that refund. your return may be needed. You can and what to do if you the respond by mail or you can request a g. It also covers making installment Taxpayer Advocate Service rview with an examiner. If you payments, delaying collection action, mail us the requested information or and submitting an offer in compromise TAS is an independent organization within the IRS that can help protect your taxpayer ide an explanation. we may or may not IRS collection actions. It covers liens, rights. We can offer you help if your tax reasons forany changes Please do not releasing a lien, levies, releasing a levy problem is causing a hardship, or you've seizures and sales, and release of n't been able to resolve you hesitate to write to us about anything you property. problem with the IRS. If you qualify for our do not understand. . IRS certification to the State Department assistance, which is always free, we of a seriously delinquent tax debt, which everything possible to help you. Visit By Interview will generally result in denial of a www.taxpayeradvocate.irs.gov or call If we notify you that we will conduct your 1-877-777-4778. examination through a personal interview ort application and may lead to or you request such an interview, you have of a passport. Your collection appeal rights are explained Tax Information the right to ask that the examination take place at a reasonable time and place that is in detail in Publication 1660, Collection The IRS provides the following sources for Appeal Rights. forms, publications, and additional convenient for both you and the IRS. If our information. examiner proposes any changes to your return, he or she will explain the reasons for Innocent Spouse Relief . Tax Questions: 1-800-829-1040 the changes. If you do not agree with these Generally, both you and your spouse are (1-800-829-4059 for TTY/TDD) changes, you can meet with the examiner's amount of tax . interest, and penalties Forms and Pub supervisor. 1-800-829-3676 (1-800-829-4059 for Repeat Examinations on your joint return. However, if you . Internet: www.irs.gov If we examined your return for the same be relieved of part or all of the joint Small Business Ombudsman: A small items in either of th iability. To request relief, you must file business entity can participate in the proposed no change to your tax liability. Form 8857, Request for Innocent Spouse regulatory process and commer please contact us as soon as possible so Relief. For more information on innocent ment actions of the we can see if we should discontinue the spouse relief, see Publication 971. Innocent calling 1-888-REG-FAIR. examination," Spouse Relief, and Form 8857. ry Inspector General for Tax Administration: You can confidentially Appeals Potential Third Party Contacts report misconduct, waste, fraud, or if you do not agree with the examiner's Generally, the IRS will deal directly with you abuse by an IRS employee by calling proposed changes, you can appeal them to or your duly authorized representative. 1-800-366-4484 (1-800-877-8339 for TTY/TDD). You can remain anonymous 300 n Dashboard Calendar To Do Notifications Inbox