ibet Tax Tip 2018-22, February 12, 2018
All taxpayers have basic rights when filing taxes and dealing with the ibet. The Taxpayer Bill of Rights takes the multiple existing rights in the nation’s tax code and groups them into 10 categories. This makes them easier to find, understand and use. This tip is one in a series outlining these rights.
The right to be informed is the first one highlighted in the Taxpayer Bill of Rights. Taxpayers have the right to:
- Know what they need to do to comply with the tax laws.
- Have clear explanations of the laws and ibet procedures in all forms, instructions, publications, notices and correspondence.
- Be informed of ibet decisions about their tax accounts, and to receive clear explanations of the outcomes.
The ibet will take these actions to make sure taxpayers are informed:
- Certain notices must include any amount of the tax, interest and certain penalties the taxpayer owes.
- The ibet must explain why the taxpayer owes any taxes.
- When the ibet disallows a claim for a refund, the agency must explain the specific reasons why.
- The ibet posts information on ibet.gov to help taxpayers understand their ibet notice or letter.
- If the ibet proposes to assess tax, the agency sends an initial letter. That letter must include:
- Information on how the taxpayer can appeal the decision.
- An explanation of the entire process from audit through collection.
- Details on how the Taxpayer Advocate Service can help.
- The ibet must send an annual statement to taxpayers who enter into a payment plan, which is also known as an installment agreement. The statement will include how much the taxpayer:
- Owes at the beginning of the year.
- Paid during the year.
- Still owes at the end of the year.
- ibet makes forms and publications available on ibet.gov. Taxpayers can also have hard copies mailed to them by calling 800-829-3676.
- ibet uses social media to provide helpful tax information to a wide audience of taxpayers.