Taxpayer representation and dealing with the IRS

Your Guide to State, Local, Federal, Estate + International Taxation

Did you know that when it comes to dealing with the IRS, you have the right to retain an authorized tax representative? Common representatives include attorneys, certified public accountant and enrolled agents. If you can’t spare the price for representation, the Low Income Taxpayer Clinic (LITC) is a resource for those who need help. This right is one of ten included in the Taxpayer Bill of Rights.

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What does this mean for Taxpayers?

  1. In any situation with the IRS, the taxpayer has the right to retain an authorized tax representative of their choosing to represent them.
  2. Taxpayers may choose someone to represent them when handling interviews with the IRS.
  3. It is not required to be in attendance with your representative unless the IRS has explicitly communicated your presence.
  4. Most of the time, the IRS must suspend an interview when a taxpayer requests representation from an attorney, CPA or EA.
  5. If not disbarred or suspended from practice, any attorney, CPA, EA or other person permitted may file a power of attorney to represent the taxpayer.
  6. LITCs are available and may be utilized when seeking assistance for representation.

LITCs are for taxpayers whose income falls below a certain threshold and who need assistance to troubleshoot tax issues with the IRS. LITCs assist in audit situations and appeals in tax collection conflict before the IRS and in court. They are completely independent from the IRS. Assistance is also provided for those who speak a language other than English. These services may require a small fee or can be free.

Are you familiar with the Taxpayer Bill of Rights? Check out Henry+Horne’s recent blog providing additional insight to the Taxpayer Bill of Rights in addition to visiting the IRS website. For further questions, please contact your Henry+Horne advisor.

Cierra Tate

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