TAXPAYER RIGHTS & TAS
This Publication is discussed with the taxpayer during initial contact and lists the 10 rights under the Taxpayer Bill of Rights
What is Publication 1?
This supplemental publication provides taxpayers with guidance on appealing a tax case
This form is used to provide written authorization for an individual or organization to receive or inspect confidential tax return information
What is Form 8821?
Every case in your inventory should have one of these scheduled, at all times
What is a Follow-up?
After receiving a new case, you must conduct AND document, this
What is an Initial Analysis?
Publication 594 describes this
What is the IRS Collections Process?
This is the form that Taxpayer’s use to request a CDP Hearing
What is Form 12153?
This form is used by taxpayers to authorize a person to meet with the IRS as their representative and represent them before Collections
What is Form 2848?
These are the THREE questions used when planning your case actions
What are:
What am I going to do next?
When am I going to do it?
How does my next step tie into my strategic approach to resolve the case?
The use of this form, is required for all face-to-face contacts
What is Form 9297?
These are the two avenues of Appeal discussed in the Publication 1660
What are Collection Due Process (CDP) and Collection Appeal Program (CAP)?
This legislative act created the Office of the Taxpayer Advocate
What is the Restructuring and Reform Act of 1998 or RRA 98?
Establishing this concept, constitutes official duties and permits the sharing of Returns or Return Information
What is 'Need to Know' ?
These are the three possible methods of scheduling your case actions
What are your ICS Calendar, Outlook Calendar and Paper Calendar?
During initial contact with a corporation or limited liability company (LLC) that owes trust fund taxes, this Form should be secured
What is Form 4180?
This is the Form used by Taxpayers if they feel that IRS actions will cause a significant hardship
What is Form 911?
IRC Section 6103(k)(6) allows for the disclosure of an outstanding balance amount to an otherwise unauthorized party if they demonstrate this
What is the Willingness/Desire and Means to pay?
This is where you should send requests for confidential tax information received from other Treasury Department components not conducting Tax Administration work or other Government agencies
Where is your Local Disclosure Manager or Office of Disclosure?
Developing one of these, requires a thorough analysis of your case information and factors, including forecasting and coordinating actions towards case resolution rather than taking one step at a time and awaiting the results
What is a Strategic Approach or Resolution-Directed Approach?
THREE examples of specific enforcement actions
What are LEVY, SEIZURE, SUMMONS, TFRP, SFR/6020b?
CDP and CAP procedures are a component of this Taxpayer Right
What is the Right to Appeal?
This catchy phrase is the goal of effective time management
What is 'Work smarter, not harder' ?
This type of Disclosure is made by the IRS in the process of obtaining information, collecting tax or performing law enforcement activities
What is Investigative Disclosure?
Personal disorganization, procrastination and interruptions are three of these documented items
What are Major Time Wasters?
This is the goal of initial contact
What is to bring the taxpayer into full compliance with all filing, paying and depositing requirements?