This means they must speak with you in a way you can understand and be reasonable about when and where they contact you. Or after 9 p.m., or contact your rights as a taxpayer you at work if they know your employer doesn’t allow personal calls. The Taxpayer Bill of Rights protects all taxpayers working with the IRS.

Taxpayer Bill of Rights 1: The Right to Be Informed

Publication 1 outlines the appeals process for contesting IRS decisions. This typically involves filing a formal appeal with the IRS Office of Appeals. However, a levy doesn’t just fall on you out of the blue. Plus you have protections under the Taxpayer Bill of Rights that apply when you’re facing a tax levy. Contact the IRS right away and look into getting more time to pay or arranging monthly payment installments. In the case of severe financial hardship, the IRS may consider an offer in compromise, which could reduce the amount you owe.

Our promise to Oregon taxpayers

The IRS wants every taxpayer to be aware of these rights in the event they need to work with the IRS on a personal tax matter. The IRS continues to publicly highlight these rights to taxpayers. The IRS also regularly reminds its employees about these rights. The IRS expects employees to understand and apply taxpayer rights throughout every encounter with taxpayers. You may contact MRS to arrange to pay the amount due, including discussing payment plan options. Decisions by the Board may also be appealed to Maine Superior Court.

How to request a copy of your tax return

The IRS says you can check the status of your refund through its «Where’s My Refund?» page as soon as 24 hours after your return was filed electronically. A complete list of MRS contact information is available at /revenue. Do not include Social Security numbers or any personal or confidential information. This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Only share sensitive information on official, secure websites. If you disagree with the Magistrate decision, you may appeal to the regular division of the Oregon Tax Court.

• MRS must waive certain penalties (e.g., failure-to-file or failure-to-pay penalties) on a showing of reasonable cause or if reasonable cause is otherwise apparent.
• Examples of a “determination” eligible for reconsideration include, but are not limited to, a denial of refund claim or application for exemption.
• You may contact MRS to arrange to pay the amount due, including discussing payment plan options.
• Further, the IRS must follow due process, including search and seizure protections.
• At any point during the reconsideration process before a decision is issued, you may withdraw your request for reconsideration.

What is the Taxpayer Advocate Service?

There are several options to explore before your situation escalates. The best course of action, however, is to address any adjustments or debts with the IRS before it comes to risking a levy. Always make sure to keep the IRS up to date with your current address so that you never miss important notices. Compensation may factor into how and where products appear on our platform (and in what order).

You can minimize additional interest by helping to get your case decided as quickly as possible. For example, if you have any documents that you want MRS to consider, you should attach copies to your petition. You should also be as specific as possible in explaining why you believe the assessment is not correct.

Any time you meet with an MRS representative concerning the determination or collection of tax, you may at your own expense make an audio recording of the  meeting. If you want to make a recording, you must notify MRS before the meeting. When something happens to a taxpayer’s account, that taxpayer has the right to be informed about the activity. In fact, this right is one of ten outlined in the Taxpayer Bill of Rights. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide.

• As discussed above, you may submit an offer in compromise (settlement) request to MRS at any time.
• There are several options to explore before your situation escalates.
• The Taxpayer Advocate may also propose law changes in an effort to reduce problems taxpayers have with MRS. See 36 M.R.S. § 151-C.
• This means they must speak with you in a way you can understand and be reasonable about when and where they contact you.
• The MRS division that made the assessment or determination will review your petition and any additional evidence presented and issue a decision on reconsideration of your case.

About Oregon

• This includes when a taxpayer is filing a return, paying taxes, responding to a letter, going through an audit or appealing an IRS decision.
• The right to a fair and just tax system is one of 10 rights in the Taxpayer Bill of Rights, which clearly outlines the fundamental rights of every taxpayer.
• For certain situations, the IRS Office of Appeals has the full authority to settle your case, plus you can challenge an IRS decision in court.
• To get the most benefit from your rights as a taxpayer, it’s important to always be proactive and responsive when dealing with the IRS.

The department encourages taxpayers to review a department publication, Your Rights as a Taxpayer, to learn about the department’s responsibilities and the rights they are entitled to. The department’s final rule, which will go into effect on July 1, 2024, will increase the standard salary level that helps define and delimit which salaried workers are entitled to overtime pay protections under the FLSA. Maine Revenue Services (MRS) believes that everyone benefits when taxpayers know their rights under the tax laws. To help you understand what you may expect of MRS, this brochure has been prepared to describe your rights and MRS’s obligations.

Department of Revenue responsibilities