The right to have a tax system that is fair and adequate: # 10 of the Taxpayer Bill of Rights
All taxpayers have the right to a fair and adequate tax system. This is one of the 10 rights in the Charter of Taxpayer Rights , which clearly defines the fundamental rights of all taxpayers.
The IRS wants taxpayers to know all this about the right to a fair tax system and adequate:
- Taxpayers have the right to expect that the tax system considers the facts and circumstances that could affect their tax obligations, ability to pay or the ability to provide information in a timely manner.
- Taxpayers can receive help from the Taxpayer Advocate Service if they experience financial difficulties to resolve their tax, adequate and timely issues through the normal procedures of the IRS. Taxpayers who experience serious difficulties due to the actions or inaction of the IRS, could also be eligible to receive the assistance of the Taxpayer Advocate Service.
- Taxpayers who can not pay their full tax liability and meet certain conditions, can establish a payment plan with the IRS installment . This means that the taxpayer will pay a fixed over time, usually monthly amount.
- Taxpayers may submit an offer in compromise asking the IRS to settle your tax debt for less than the full amount if: The IRS has a list of national and local guidelines that cover basic living costs, which uses when considering a job offer transaction that reduces the tax liability of someone. IRS employees can not use these guidelines if they result in the taxpayer does not have enough to pay your basic living expenses money. In such cases, the IRS will use the actual expenses of the taxpayer.
- They believe that they owe all or part of the tax debt
- They can not pay the entire tax debt within the time allowed by law to collect it
- They believe the IRS should consider circumstances such as equity, difficulties, or public policies in determining the debt settlement
- The IRS can not seize all wages for someone to collect the unpaid tax. One part is exempt from seizure, to allow the taxpayer to pay basic living expenses.
- The IRS is authorized to decrease an excessive unpaid part of any tax or tax liability assessed after the statutory period of limitation permitted by law has expired, or is erroneous or illegally assessed.
- The IRS has the power to reduce the interest on underpayment, when an IRS employee made a mistake or unreasonable delay and when no important aspect of error is attributed to the taxpayer.