• 목록
• 답변
• 글쓰기
• 게시판 리스트 옵션
  • 수정
  • 삭제

As a taxpayer, it is crucial to be familiar with the Taxpayer Bill of Rights and what to expect during a tax audit. The Taxpayer Bill of Rights is a set of 10 primary rights that were created by the Internal Revenue Service (IRS) to defend the rights of taxpayers. These rights include the right to be notified, the right to quality service, the right to pay no more than the correct amount of tax, the right to contest the IRS's position and be heard, the right to appeal an IRS decision in an independent forum, the right to privilege, the right to certainty, the right to seek assistance, the right to be notified of IRS actions and the right to a just and fair tax system.

A tax audit is a review of a taxpayer's tax return to ensure that it is correct and full. The IRS uses audits to guarantee that taxpayers are complying with tax laws and regulations. During a tax audit, the IRS will review the taxpayer's financial records and may request additional information to justify the return. The taxpayer has the right to be there during the audit, to query questions, and to request clarification on any issues.

The Taxpayer Bill of Rights also provides protections for taxpayers during a tax audit. Taxpayers have the right to appeal an IRS decision and the right to get a satisfactory explanation of any changes made to their tax account. Taxpayers who are subject to a tax audit should be familiar with their rights and take actions to protect themselves.

Taxpayers can exercise their rights by being proactive during the audit process. For instance, taxpayers can ask for a copy of their tax audit summary, which provides a comprehensive description of any changes made to their tax account. Taxpayers can also query to have a representative, such as a certified public accountant (CPA) or an enrolled agent (EA), present during the audit to help them navigate through the process.

In addition to using their rights, taxpayers should also be ready to provide correct and complete information to support their tax return. This may include financial records, receipts, and other proof. Taxpayers should also be familiar with the potential results of not being able to provide the requested information, which may result in additional taxes, penalties, and interest.

The IRS also has a process in place to resolve taxpayer complaints and concerns. Taxpayers who are unhappy with the outcome of their tax audit can file a complaint with the IRS's Taxpayer Advocate Service (TAS). The TAS is an neutral organization that is responsible for protecting the rights of taxpayers and providing assistance with tax disputes.

In summary, the Taxpayer Bill of Rights provides vital protections for taxpayers during a tax audit. Taxpayers have the right to be notified, the right to quality help, and the right to a fair and just tax system. By exercising their rights and being ready to provide correct and full information, taxpayers can help guarantee a smooth and 税務調査 法人 favorable tax audit process.

The IRS also offers additional resources to help taxpayers find their way through the tax audit process. Taxpayers can go to the IRS website, irs.gov, to access tax forms, instructions, and publications. They can also call the IRS's customer service hotline at 1-800-829-1040 to talk with a agent. Taxpayers can also go to an IRS office in person to get help with their tax account.

In summary, tax audits can be a complicated and overwhelming process, but taxpayers have the right to be informed, to ask questions, and to protect themselves during the process. By being proactive and ready, taxpayers can help ensure a favorable tax audit and defend their rights as taxpayers.