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Show iD r 0 fc5 u Tnl Feb. 15, 1991 (now your rights as a taxpayer Your right to be treated fairly, professionally, promptly and courteously by the IRS is protected by many laws, including the recent Taxpayer's Bill of Rights. A summary of your rights appear in Publication 1, Your Rights as a Taxpayer. Highlights include: Privacy and Confidentiality. Personal and financial information must be kept confidential. Free information and help in preparing returns. The IRS provides free publications, telephone and walk-i- assistance. D Payment of the correct amount of tax. You are liable only for the least amount of tax due under the law. If your return is questioned, the IRS must send you a letter requesting more information or state a reason why a change needs to be made on your return. You have the right to ask that the time and place for an audit of your return is convenient for both you and the IRS. You also have the right to have an attorney, certified public accountant, enrolled agent or other authorized person to represent you or be present during an interview. Cancellation of penalties. If you received erroneous advice from IRS employees, you have the right to request that certain penalties, but not interest, be canceled. You must show that your reliance on the advice was reasonable and that you filed your return after you received that advice. According to the IRS, information that assists in determining whether there is reasonable cause with regard to erroneous advice includes such matters as: whether the taxpayer tried to find the answer to the question from IRS forms, instructions or publications; the question asked and the specific facts given to the IRS employee; the answer the taxpayer received; the employee's name; and the date and time of the call. n 5 Appeal of examination findings. You have the right to appeal if you don't agree with the examiner's audit findings. Publication 5, Appeal Rights and Preparation of Protests for Unagreed Cases, explains your appeal rights in detail. Fair collection of tax. Whenever you owe additional tax, the IRS will send you a bill describing the tax and stating the amount you owe. You should make every effort to pay your bill in full. Notify the IRS at once if you can't pay; you may qualify for an installment agreement. Special help to resolve problems. If you have a tax problem that you can't clear up through normal channels, write or call the Problem Resolution Office in the IRS district B See Rights, Page B, please. M Supplement to the Hilltop Times nn Published by MorMedia, Inc., Ogden, Utah, a private firm in no way connected with the U.S. Air Force, under exclusive written contract with Hill Air 'Force Base Contents of the special tax supplement are not necessarily the official views of, or endorsed by, the Department of Defense, the Department of the Air Force or Ogden Air Logistics Center. Every- thing advertised in this publication is available for purchase, use or patronage without regard to race, color, religion, sex or any other nonmerit factor of the purchaser, user or patron, Editorial content courtesy of IRS unless otherwise indicated. All stories edited by the Public Affairs Office of Hill AFB. |