Bookmark and Share [ [link removed] ]

a { color:#0073AF !important;} a:hover { color:#004673 !important;} <!-- body { font-family: arial; } p { font-size: 12px; } li { font-size: 12px; } h2 { font-size: 24px; font-style: italic;} -->
IRS.gov Banner
IRS Tax Tips April 7, 2024

Useful Links:

IRS.gov [ [link removed] ]

Help For Hurricane Victims [ [link removed] ]

________________________________________________________________________

News Essentials

What's Hot [ [link removed] ]

News Releases [ [link removed] ]

IRS - The Basics [ [link removed] ]

IRS Guidance [ [link removed] ]

Media Contacts [ [link removed] ]

Facts & Figures [ [link removed] ]

Around The Nation [ [link removed] ]

e-News Subscriptions [ [link removed] ]

________________________________________________________________________

The Newsroom Topics

Multimedia?Center [ [link removed] ]

Noticias en Espa?ol [ [link removed] ]

Radio PSAs [ [link removed] ]

Tax Scams/Consumer Alerts [ [link removed] ]

The Tax Gap [ [link removed] ]

Fact?Sheets [ [link removed] ]

IRS Tax Tips [ [link removed] ]

Armed Forces [ [link removed] ]

Latest News [ [link removed] ]

________________________________________________________________________

IRS Resources

Contact?Your Local IRS?Office [ [link removed] ]

Filing Your Taxes [ [link removed] ]

Forms & Instructions [ [link removed] ]

Frequently Asked Questions [ [link removed] ]

Taxpayer Advocate Service [ [link removed] ]

Where to File [ [link removed] ]

IRS Social Media [ [link removed] ]

?

________________________________________________________________________


Issue Number: Tax Tip 2024-46
________________________________________________________________________

By law, taxpayers have the right to challenge the IRS? position and be heard

Every taxpayer has fundamental rights when working with the IRS. Collectively their rights are known as the Taxpayer Bill of Rights [ [link removed] ]. One of these is the right to challenge the IRS's position and be heard.

Here?s what this right means for taxpayers.

Taxpayers have the right to:


* Raise objections.
* Provide additional documentation in response to formal or proposed IRS actions.
* Expect the IRS to consider their timely objections.
* Have the IRS consider any supporting documentation promptly and fairly.
* Receive a response if the IRS does not agree with their position.

Here are some specific things this right provides taxpayers:

* In some cases, the IRS will notify a taxpayer that their tax return has a math or clerical error. If this happens, the taxpayer:
* Has 60 days to tell the IRS that they disagree.
* Should provide copies of any records that may help correct the error.
* May call the number listed on the letter or bill for assistance.
* Can expect the agency to make the necessary adjustment to their account and send a correction if the IRS upholds the taxpayer's position. ?


* Here's what will happen if the IRS does not agree with the taxpayer's position:
* The agency will issue a notice proposing a tax adjustment. This is a letter that comes in the mail.
* This notice provides the taxpayer with a right to challenge the proposed adjustment.
* The taxpayer makes this challenge by filing a petition in U.S. Tax Court. The taxpayer must generally file the petition within 90 days of the date of the notice, or 150 days if it is addressed outside the United States.


* Taxpayers can submit documentation and raise objections during an audit. If the IRS does not agree with the taxpayer's position, the agency issues a notice explaining why it is increasing the tax. Prior to paying the tax, the taxpayer has the right to petition the U.S. Tax Court and challenge the agency's decision.


* In some circumstances, the IRS must provide a taxpayer with an opportunity for a hearing before an independent Office of Appeals. The agency must do this before taking enforcement actions to collect a tax debt.
* These actions include levying the taxpayer's bank account. Immediately after filing a notice of federal tax lien in the appropriate state filing location.
* If the taxpayer disagrees with the decision of the Appeals Office, they can petition the U.S. Tax Court.

*More Information:*

Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund [ [link removed] ]
[ [link removed] ]

Subscribe to IRS Tax Tips [ [link removed] ]

Back to top [ #top ]

?

________________________________________________________________________

FaceBook Logo [ [link removed] ]??YouTube Logo [ [link removed] ] ?Instagram Logo [ [link removed] ]? Twitter Logo [ [link removed] ] ?LinkedIn Logo [ [link removed] ]

________________________________________________________________________

Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov [ [link removed] ].

This message was distributed automatically from the IRS Tax Tips mailing list. *Please Do Not Reply To This Message.*



?

________________________________________________________________________

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page [ [link removed] ]. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com [ [link removed] ].

This service is provided to you at no charge by the Internal Revenue Service (IRS) [ [link removed] ].


body .abe-column-block {min-height: 5px;} ________________________________________________________________________

This email was sent to [email protected] by: Internal Revenue Service (IRS) ? Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington, D.C. 20535 GovDelivery logo [ [link removed] ]
body .abe-column-block { min-height: 5px; } table.gd_combo_table img {margin-left:10px; margin-right:10px;} table.gd_combo_table div.govd_image_display img, table.gd_combo_table td.gd_combo_image_cell img {margin-left:0px; margin-right:0px;}