(Last Updated On: April 25, 2018)
Hiring Law Representative: # 9 of the Taxpayer Bill of Rights
The right to hire a representative means:
- Taxpayers have the right to hire an authorizedrepresentative of their choice to represent them in dealing with the IRS representative.
- Taxpayers who are heading to an interview with the IRS,can choose someone (in English) to represent them .
- Taxpayers who hired a representative not have to attend their representative, unless they formally cite the IRS to appear.
- In most situations, the IRS has to suspend an interview if the taxpayer requests consult with a representative, such as a, a certified public accountant or enrolled agent attorney.
- Any attorney, Certified Public Accountant, enrolled agent, enrolled actuary, or other person authorized to represent a taxpayer before the IRS, which has not been expelled or suspended from practice before the IRS, can send a power of attorney in writing to represent taxpayers before the IRS.
- Taxpayers have the right to seek the assistance of aworkshop (clinic) for low – income taxpayers if they can not afford representation.
- Taxpayers with incomes below a certain level (in English) can ask a Help Workshop Taxpayer Low Income (LITCs, for its acronym in English) to representthem in their tax dispute with the IRS or federal court. The help of a LITCs can be free or for a minimal fee. Many LITCs offer services in languages other than English. Although LITCs receive partial funding from the IRS, they and their employees and volunteers are completely independent from the IRS.