Post-Filing Issues
Understanding Your Rights
Taxpayer Bill of Rights III

The IRS Restructuring and Reform Act of 1998, which wassigned into Law on July 22, 1998, contains the Taxpayer Bill of Rights 3. TheTaxpayer Bill of Rights 3 preserves the balance between safeguarding the rights of thetaxpayers and enabling the Internal Revenue Service to administer the tax lawsefficiently, fairly, and with the least amount of burden to the taxpayer.

Under this bill, taxpayer rights have been expanded in severalareas:

• The burden of proof will shift to the IRS in certain court proceedings.
• In certain cases, taxpayers may be awarded damages and fees, and get liens released.
• Penalties will be eased when the IRS exceeds specified time limits between when a return is filed and when the taxpayer is notified of a tax liability.
• Interested will be eliminated in certain cases involving federally- declared disaster areas.
• There are new rules for collection action by levy.
• Innocent spouse relief provisions have been strengthened.
• accommodation room KaprunIn certain situations, taxpayer-requested installment agreements must be accepted. Taxpayers will get annual status reports of their installment agreements.

Also, the IRS has revised Publication 1, Your Rights as a Taxpayer, and Publication 1SP, hotel rooms BirminghamDerechos del Contribuyente, to incorporate Taxpayer Bill ofRights 3 in their explanation of some of the most important rights.

Important References

Publication 1, YourRights as a Taxpayer
Publication 1SP, Derechosdel Contribuyente
Publication 594,The IRS Collection Process
Publication 556, Examinationof Returns, Appeal Right, and Claims
Taxpayer Advocate