Guide to the Department of Revenue: Your Taxpayer Bill of Rights

If you disagree with the Magistrate decision, you may appeal to the regular division of the Oregon Tax Court. Yourappeal rights and instructions for filing an appeal will be included in the letters we send you. We are obligated to keep any tax information we have confidential, except for some circumstances when we may need to share with government agencies, such as the IRS and certain state and local agencies.

As a result, Massachusetts estate tax returns are required when the gross estate plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000 for deaths in 2006 and thereafter. Some estates will file a Massachusetts estate tax return but no federal estate tax return, and some estates will pay a Massachusetts estate tax but no federal estate tax. Any changes to federal estate tax after December 31, 2000, have no impact on the Massachusetts estate tax, unless specifically adopted by the Massachusetts legislature. Corporate taxpayers should know, however, that all taxes are still due on the original due date and by law interest will accrue on any tax liability that is not paid by the original deadline. If the Department determines that your Claim was not filed within the statute of limitations, your refund request will be denied and the Department will issue a Notice of Denied Refund.

Tax Law Section 3012: Basis for evaluation of department employees

This is an incentive to encourage payment by audit victims as soon as the audit ends. The IRS now must let taxpayers know that they have certain rights when facing the agency. Congress required the IRS to publish a plain-English pamphlet summarizing these rights, which is Publication 1, Your Rights as a Taxpayer. Take time to read this pamphlet if you are being audited or dealing with an IRS collector. Taxpayers taxpayer bill of rights have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

However, extensions may be required as part of an installment agreement. So, the doubletalk here is that IRS really can force you to extend the collection period after all. The IRS must exhaust all other payment options before seizing the taxpayer’s business assets. IRS supervisory approval is required for any lien, levy, or seizure to affirm that the collector’s action is appropriate under the circumstances. Circumstances include the amount due and the value of the asset. Restricts gunslinger collectors from acting on their own.

Understanding an audit or collection activity

No big deal as the IRS isn’t seizing residences anymore anyway. Annual notices must be sent to anyone owing the IRS, showing a current balance due. I’m not sure most people are especially eager to get this information, if they need it. You can propose an installment plan to the IRS if you can’t pay a bill in full. This doesn’t mean you can force the IRS to accept your deal, but the IRS must fairly consider your request. Learn more about your right to appeal an IRS decision in an independent forum.

• Provide a clear explanation of the basis for our determination in the initial notice you receive about any underpayment of tax.
• Assessors Must Provide Grounds for Rejection of Property Owner’s AppealWhen a property owner elects to assert a position as the basis for their appeal and the board of tax assessors rejects this position, the board must include in their rejection notice back to the property owner the grounds for the rejection.
• The TABOR passed by Congress in 1988, now called TABOR IIafter the 1996 amendments, does not address tax rates or increases but rather ensures taxpayers of fair treatment during audits and assessments.
• With the exception of the provisions authorizing suits against the IRS for damages and authorizing the release of levies in the case of economic hardship, the Taxpayer Bill of Rights will do very little to alter the balance of power between the IRS and the taxpayer.

Similar initiatives in Maine and Washington were defeated in 2009. TABOR advocates were handed a setback when a similar proposition, on the ballot on the same day as the California gubernatorial recall of 2003, was overwhelmingly defeated on the same day that a Democratic governor was being recalled by a large margin. In 2006, two Libertarian groups financially backed by New York real estate developer Howie Rich campaigned for laws similar to TABOR in eight states. Opponents argue that the lack of tax revenue has hurt Colorado in many ways. For instance, Colorado ranks 48th in the nation for higher education funding , which is the lowest in 40 years, representing a drop from 34th in 1992.