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Fundamentals of the Taxpayer Bill Of Rights

Fundamentals of the Taxpayer Bill Of Rights

What Is The Taxpayer Bill Of Rights-Tabor

The Taxpayer Bill of Rights, abbreviated TABOR – is a broad terminology which encompasses many concepts and initiatives at the federal, state and local level of the United States and in some other parts of the world.

TABOR can be likened to ballot initiatives specifically designed to limit the government’s power of taxation. I.e., To it suppresses the power of the government as regards taxation issues.

Additionally, TABOR also refers to a charter adopted by the U.S. Internal Revenue Service (IRS) in 2014 that spells out the rights of American taxpayers.

Taxpayer Bill Of Right - Knowing Your Right As A Taxpayer

Your Rights as a Taxpayer stipulates a list of your entitlements.  Here goes the list:

  • The Right to Be Informed – You are entitled to know all that is required to comply with the tax laws. You have the right to a detailed and clear explanation of the rules as well as IRS procedures on every form, instruction, publication, notice, and correspondence. Also, you have the right to be informed by the IRS whenever they are making decisions related to your accounts, and they also owe you clear explanations of the outcomes.
  • The Right to  Fair and Just Tax System – You have the right to expect the IRS to consider exceptional circumstances that affect your tax liabilities, your ability to pay, or your ability to provide the necessary information. You also have the right to get assistance from the Taxpayer Advocate Service provided you are faced with financial difficulty, or if the IRS hasn't resolved your tax issues properly through its normal channels.
  • The Right to Appeal an Inland Revenue Service Decision in an Independent Forum – You have the right to appeal IRS of virtually all its decisions [including specific penalties] and receive a "fair and impartial" hearing from the Office of Appeals. You are also entitled to receive a written response regarding a decision from the Office of Appeals, or to take your case to court.
  • The Right to Challenge the Inland Revenue Service's Position and Be Heard – You have the right to object to formal IRS actions or proposed actions if you think they are wrongly applied or incorrectly computed, and you have to provide documents to back up your stand. The Inland Revenue Service is obligated to consider the objections fairly and promptly and to send a timely response to the taxpayer if they disagree with the request.
  • Confidentiality Right – You have the right for your confidential tax information to remain confidential [between you and the IRS] unless you permit its disclosure. IRS officials who violate these rules will be subject to appropriate disciplinary action.
  • The Right to Finality – You have the right to know all deadlines [the maximum amount of time] for challenging IRS positions, IRS collections of tax debt, and the window of time for an audit in any particular tax year. You are also entitled to know when the IRS concludes an examination.
  • The Right Not to Pay Less than the Correct Amount of Tax – You have the right to pay only the amount of tax that you legally owe, including any accrued interest and penalties. The IRS is also obligated to apply for your tax payments correctly.
  • The Right to Privacy – You have the right to expect that all IRS actions regarding your account are in tangent with privacy laws and be as unobtrusive as possible. You should expect these proceedings to respect all due process rights, including search and seizure protections.
  • The Right to Quality Service – You possess the right to "prompt, courteous, and professional" help in your communications with the IRS. Again, if you don’t get excellent service, you have the freedom to speak to a supervisor about it. If the conversation you're receiving isn't clear and easy to understand, ask for a supervisor.
  • The Right to Retain Representation – You don't have to deal with the IRS by yourself. You have the right to an "authorized official" (such as accountant, lawyer, etc.) of your choice to represent you before the IRS and to acquire assistance from a Low Income Taxpayer Clinic if you can't afford a qualified representative.
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