Facing the IRS can be intimidating, but the "Taxpayer Bill of Rights" provides important protections.
Your Rights
- Representation: You have the right to be represented by a CPA, attorney, or enrolled agent. You do not have to attend the audit yourself if you have representation.
- Recording: You have the right to make an audio recording of any interview (with advance notice).
- Ombudsman: If IRS actions are causing you "significant hardship," the Taxpayer Ombudsman can issue a Problem Resolution Order to stop collection activities.
Collections Protections
The IRS cannot seize your primary residence without a district director's written approval. They also cannot seize essential personal property like clothing, furniture (up to a limit), and tools of your trade.
Audit Advice
If you receive a notice, read it carefully. Many are simple "math error" notices that can be resolved by mail. If it is a full audit, gather your records, organize them perfectly, and consider hiring a professional. Never volunteer information that isn't asked for.