Tax Tip 2021-161: Understanding taxpayer rights: The right to retain representation

IRS Tax Tips November 1, 2021
Useful Links: IRS.gov Help For Hurricane Victims News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Compliance & Enforcement News Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media	Issue Number:   Tax Tip 2021-161 Understanding taxpayer rights: The right to retain representation Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. This is one of the fundamental rights of all taxpayers as outlined in the Taxpayer Bill of Rights. Here's what the right to retain representation means to taxpayers: • Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. • Taxpayers who are heading to an interview with the IRS may select someone to represent them. • Taxpayers who retain representation don't have to attend with their representative unless the IRS formally summons them to appear. • In most situations, the IRS must suspend an interview if the taxpayer requests to consult with a representative, such as an attorney, certified public accountant or enrolled agent. • Any attorney, CPA, enrolled agent, enrolled actuary or other person permitted to represent a taxpayer before the IRS, who's not disbarred or suspended from practice before the IRS, may submit a written power of attorney to represent a taxpayer before the IRS. • Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can't afford representation. They can find a LITC near them by visiting the Low Income Taxpayer Clinics page on IRS.gov or by calling the IRS toll-free at 800-829-3676. Low Income Taxpayer Clinics are independent from the IRS and the Taxpayer Advocate Service. These clinics may charge a small fee to represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. More Information: Publication 1, Your Rights as a Taxpayer Publication 4134, Low Income Taxpayer Clinic List Taxpayer Advocate Service Share this tip on social media -- #IRSTaxTip: Understanding taxpayer rights: The right to retain representation. https://go.usa.gov/xerQx Back to Top         Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

 

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