Understanding the taxpayer’s right to quality service

Issue Number: Tax Tip 2021-95

It’s important for all taxpayers to know their rights in case they need to work with the agency on a tax matter. The Taxpayer Bill of Rights, lists, and defines 10 fundamental rights of every taxpayer. Included on that list is the Right to Quality Service: Taxpayers have the right to:

  1. Receive prompt, courteous, and professional assistance from the IRS.
  2. Be spoken to in a way they can easily understand.
  3. Receive clear and easily understandable communications from the IRS.
  4. Speak to a supervisor about inadequate service.

Here are some things taxpayers can expect when working with the IRS:

  1. IRS representatives will listen objectively. They will consider all relevant information.
  2. The representative will answer questions promptly, accurately, and thoroughly.
  3. When collecting tax, the IRS will treat people with courtesy.
  4. The agency usually only contacts taxpayers between 8 a.m. and 9 p.m.
  5. The IRS won’t contact the taxpayer’s employer if the agency knows the employer doesn’t allow such contact.
  6. The IRS won’t make aggressive phone calls that threaten arrest or prison.
  7. The agency must provide the taxpayer with information about how to get help from the Taxpayer Advocate Service in all statutory notices of deficiency.
  8. If someone is eligible for Low Income Taxpayer Clinic; the IRS will provide information about options for legal help.

Taxpayers can find answers to most tax questions on Taxpayers can also contact the IRS directly by calling the number on the top right corner of all notices and letters.

Zaher Fallahi, IRS Defense Tax Attorney, CPA, represents taxpayers nationwide with the IRS Audit, IRS Voluntary Disclosure Practice (VDP), IRS Streamlined Procedures, FBARs, International Tax Returns, Foreign Gifts and Cryptocurrency Tax.  Consultation is available via Toll Free (877) 687-7558, (310) 719-1040 (Los Angeles), (714) 546-4272 (Orange County), and email [email protected]