The Los Angeles Post

Every taxpayer has the right to retain representation when working with the IRS

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Tax Tip 2022-143
September 19, 2022

 

Taxpayers have the right to retain an authorized representative of their choice to represent them when they are dealing with the IRS. They also have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. This is one of the ten fundamental rights of all taxpayers as outlined in the Taxpayer Bill of Rights.

 

What the right to retain representation means for 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 someoneto 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 an LITC if they can’t afford representation. They can find a LITC near them by visiting the Low Income Taxpayer Clinics page or by calling the IRS toll-free at 800-829-3676.

 

LITCs are independent from the IRS and the Taxpayer Advocate Service These clinics 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. Services are offered for free or a small fee.

 

More Information

Publication 4134, Low Income Taxpayer Clinic List

Publication 4134, Low Income Taxpayer Clinics, Spanish version