|
Income Taxes
A
quick guide to your rights in the federal income tax system.
It seems as if some
Americans can never quite get used to the idea of paying income taxes.
In fact, just about every year another self-proclaimed expert comes
forward to claim that the federal income tax is unconstitutional. And
just about every year, the federal government puts this so-called
"expert" behind bars and imposes penalties and interests on
the unpaid taxes he owes to the IRS.
No matter how we may
feel about it personally, the legality of the income tax is well
established. The passage of the 16th Amendment to the Constitution in
1913 gave Congress the power to levy an income tax, and that power has
been consistently upheld by the federal courts.
The Internal Revenue
Service (IRS) is the federal government's tax collecting agency. In
addition to collecting taxes, it publishes all the federal
government's official tax forms and schedules. The IRS also interprets
and enforces the tax laws enacted by Congress. Needless to say, those
interpretations are designed to maximize the amount of revenue the
federal government receives, not to minimize the tax burden placed on
individuals and companies.
Not so long ago, the IRS
offered taxpayers few opportunities to complain about the treatment
they suffered when taxes were collected, or penalties imposed. Many
observers felt that the IRS simply was not held accountable for its
actions in the same way other government agencies were.
In 1988, Congress
enacted the "Taxpayer's Bill of Rights," which imposed new
limits on the IRS and required it to inform taxpayers about their
rights when the IRS investigated their returns. Under the Taxpayer's
Bill of Rights:
-
You have the right
to professional representation in any IRS hearing;
-
You have the right
to record interviews conducted by IRS agents;
-
You have the right
to end an interview and seek a tax professional's assistance;
-
You have the right
to propose installment payments on taxes you owe;
-
You have the right
to appeal tax auditor's decisions and tax liens;
-
You have the right
to get help from a Problem Resolution Officer (PRO) to prevent the
IRS from seizing property or garnishing wages, or forcing you into
bankruptcy.
One of the most
important provisions of the Taxpayer's Bill of Rights is your right to
have a Problem Resolution Officer's assistance. If you have a
complaint about an overdue refund, or the imposition of additional
taxes, or any complaint about the way you have been treated by an IRS
employee, you should contact the Problem Resolution Officer (PRO) at
the IRS Service Center for your area. These specially trained
personnel then have five days in which to attempt to resolve your
problem. If they cannot do so, then you must be advised of the status
of the problem and provided with the name and telephone number of the
person who is responsible for handling it.
|
