TP Rights
The publication that is reviewed with the taxpayer during first contact.
What is Pub. 1?
The publication that provides guidance on appealing a tax case.
What is Pub. 5?
The Form used if a taxpayer feels an IRS action will cause a significant hardship.
What is Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)?
Pub. 594 describes this.
What is ‘What You Should Know About the IRS Collection Process’?
This gives individuals the right to access and correct their own records.
What is the Privacy Act of 1974?
This is the person to whom the National Taxpayer Advocate reports.
Who is the Commissioner?
Pub. 1660, Collection Appeal Rights, discusses these two avenues of appeal.
What is CDP (Collection Due Process) and CAP (Collection Appeals Program)?
Taxpayers have the right to designate how these should be applied.
What are voluntary payments?
This legislative act created the Office of the Taxpayer Advocate.
What is the Restructuring and Reform Act of 1998 or RRA 98?
This is the third component of the taxpayer’s basic right that goes with courteous and impartial.
What is prompt?
This enables taxpayers to administratively appeal certain collection actions.
What is the Collection Appeals Program or CAP?
This official along with the Oversight Board and the Commissioner selects the National Taxpayer Advocate.
Who is the Secretary of the Treasury?
CDP and CAP procedures are a component of this taxpayer right.
What is the Right to Appeal?
Taxpayers have the right to this hearing to contest the filing of the Notice of Federal Tax Lien or proposed levy actions against them.
What is the Collection Due Process hearing or CDP hearing?
This is one of the qualifications for the person who is selected as National Taxpayer Advocate.
What is: • A background in customer service and tax law, or • Experience representing individual taxpayers?