Your Right To Notice and a Hearing Before the IRS

As taxpayer you have the right to notice and a hearing prior to the IRS enforcing collection of any tax due.  After the IRS has issued a series a notices, the IRS must issue a Final Notice of Intent to Levy and allow you 30 days to request a hearing, which is generally referred to as a Collection Due Process Hearing.  During this hearing you can provide information and a proposal to prevent enforcement action such as an installment agreement or an offer in compromise.  This is the due process afforded to you and can be very beneficial in resolving an issues with the Internal Revenue Service.  The video below has been prepared by a tax attorney to provide additional information regarding your right to a hearing.

If you have any questions or are experiencing problems with the IRS, you can speak with a tax attorney by contacting The McGuire Law Firm.  The McGuire Law Firm has offices in Denver, Golden, Broomfield and DTC where you can meet with a tax attorney.

When is a Collection Due Process Hearing Available?

A taxpayer has the right to a collection due process hearing with the Internal Revenue Service Appeals Office under certain circumstances.  This hearing can be very beneficial to a taxpayer in terms of preventing enforcement action such as a bank levy or wage garnishment and by a means to establish or propose an agreement with the IRS such as an installment agreement or offer in compromise.

The video below has been prepared to provide information as to when a taxpayer may be able to request a collection due process hearing.  If you are experiencing any issues with the IRS, you can speak with a tax attorney, by contacting The McGuire Law Firm.   As a tax attorney John McGuire has assisted many individual and business taxpayers before the IRS, including via collection due process hearings with the IRS Appeals Office.

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Taxpayer Bill of Rights

As a tax attorney it is important to know and understand a taxpayer’s rights before the Internal Revenue Service, and I feel it is important for a taxpayer to know and understand their rights as well.  It is exciting and interesting to hear that the Internal Revenue Service has recently adopted a Taxpayer Bill of Rights.  This bill of rights will act as the document to provide taxpayer’s with an understanding of their rights.  The taxpayer’s bill of rights will use the existing rights that are stated in the Internal Revenue Code and place them into ten broad categories.  The IRS hopes that the grouping and organization of the categories will assist taxpayers in finding and understanding their tax rights.

The IRS has always stated a taxpayer’s rights in Publication 1, which is called “Your Rights as a Taxpayer.  This IRS Publication has now been updated with the ten rights and now the publication will be forwarded to taxpayers when they receive their IRS notices for issues such as tax audits, tax debts and/or IRS collection action.

The IRS commissioner feels that the Taxpayer Bill of Rights “contains fundamental information to help taxpayers” and such a bill of rights has been a goal of Nina Olson of the National Taxpayer Advocate, and was stated as one of Ms. Olson’s top priorities in the Taxpayer Advocate’s most recent report to Congress.

The ten provisions of the Taxpayer Bill of Rights are:

1. The Right to Be Informed

2. The Right to Quality Servive

3. The Right to Pay No More than the Correct Amount of Tax

4. The Right to Challenge the IRS’ Position and Be Heard

5. The Right to Appeal an IRS Decision in an Independent Forum

6. The Right to Finality

7. The Right to Privacy

8. The Right to Confidentiality

9. The Right to Retain Representation

10. The Right to a Fair and Just Tax System

The IRS have planned the timing of updating Publication 1 very well given the peak time for issuing IRS notices and correspondence, especially from 2013 tax returns is now.  Publication 1 will also be stated and available and Spanish and other languages in the near future.

Taxpayers can also read the Taxpayer Bill of Rights on the IRS website, which is  A special section will provide the 10 rights.  It is very important for every taxpayer to know and understand their rights, and the IRS website can be a useful tool for many matters.

If you have questions regarding your rights as a taxpayer, a tax attorney at The McGuire Law Firm can assist you with your understanding of such rights, and enforcing these rights before the IRS.  A tax attorney can represent you before the IRS to resolve disputes and other matters.  You can contact The McGuire Law Firm to speak with an attorney today!

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