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include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien. If you repeatedly do not file, you could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution. Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax is- sue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Be- fore you visit, go to IRS.gov/TACLocator to find the nearest TAC, and check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Lo- cal Offices.” Watching IRS videos. The IRS Video Portal, IRSVideos.gov, contains video and audio pre- sentations on topics of interest to individuals, small businesses, and tax professionals. Getting tax information in other languages. For taxpayers whose native language is not English, we have information on IRS.gov in the following languages. • Spanish (IRS.gov/Spanish). • Chinese (IRS.gov/Chinese). • Vietnamese (IRS.gov/Vietnamese). • Korean (IRS.gov/Korean). • Russian (IRS.gov/Russian). The IRS TACs provide over-the-phone inter- preter service in over 170 languages, and the service is available free to taxpayers. The Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an in- dependent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. The Taxpayer Bill of Rights groups the existing rights in the tax code into 10 fundamental rights, and makes them clear, understandable, and ac- cessible. See How Can You Learn About Your Taxpayer Rights, later. What Can the TAS Do For You? They can help you resolve problems that you can’t resolve with the IRS, and their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do every- thing possible to resolve your issue. The TAS can help you if: • Your problem is causing financial difficulty for you, your family, or your business; • You face (or your business is facing) an immediate threat of adverse action; or • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach the TAS? The TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advo- cate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov. You can also call them toll free at 877-777-4778. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS Tax Toolkit at TaxpayerAdvocate.IRS.gov/Contact-Us can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. The IRS released the Taxpayer Bill of Rights following extensive discussions with the TAS. You can find a list of your rights and the IRS’s obligations to protect them in Pub. 1, Your Rights as a Taxpayer. It includes the following. 1. The Right To Be Informed. Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, in- structions, publications, notices, and cor- respondence. They have the right to be in- formed of IRS decisions about their tax accounts and to receive clear explana- tions of the outcomes. 2. The Right to Quality Service. Taxpayers have the right to receive prompt, courte- ous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communi- cations from the IRS, and to speak to a su- pervisor about inadequate service. 3. The Right To Pay No More Than the Correct Amount of Tax. Taxpayers have the right to pay only the amount of tax le- gally due, including interest and penalties, and to have the IRS apply all tax payments properly. 4. The Right To Challenge the IRS’s Posi- tion and Be Heard. Taxpayers have the right to raise objections and provide addi- tional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely ob- jections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. 5. The Right To Appeal an IRS Decision in an Independent Forum. Taxpayers are entitled to a fair and impartial adminis- trative appeal of most IRS decisions, in- cluding many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court. 6. The Right to Finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s posi- tion as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has fin- ished an audit. 7. The Right to Privacy. Taxpayers have the right to expect that any IRS inquiry, ex- amination, or enforcement action will com- ply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seiz- ure protections, and will provide, where applicable, a collection due process hear- ing. 8. The Right to Confidentiality. Taxpayers have the right to expect that any informa- tion they provide to the IRS will not be dis- closed unless authorized by the taxpayer or by law. Taxpayers have the right to ex- pect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose tax- payer return information. 9. The Right To Retain Representation. Taxpayers have the right to retain an au- thorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek as- sistance from a Low Income Taxpayer Clinic if they cannot afford representation. 10. The Right to a Fair and Just Tax Sys- tem. Taxpayers have the right to expect the tax system to consider facts and cir- cumstances that might affect their underly- ing liabilities, ability to pay, or ability to pro- vide information timely. Taxpayers have the right to receive assistance from the TAS if they are experiencing financial diffi- culty or if the IRS has not resolved their tax issues properly and timely through its nor- mal channels. The IRS is trying to increase the number of Americans who know and understand their rights under the tax law. To expand awareness, the IRS is making Pub. 1 available in multiple languages on IRS.gov. This important publica- tion is available in the following languages. • English, Your Rights as a Taxpayer, at IRS.gov/Pub/irs-pdf/P1.pdf. • Chinese, Chinese- Your Rights as a Taxpayer (Pub 1), at IRS.gov/Chinese. • Korean, Korean- Your Rights as a Taxpayer (Pub 1), at IRS.gov/Korean. • Russian, Ваши права в качестве налогоплательщика (Публикацию № 1), at IRS.gov/Russian. • Spanish, Publicación 1SP, Derechos del Contribuyente, at IRS.gov/Spanish. • Vietnamese, Quyền Hạn của Người Đóng Thuế, Your Rights as a Taxpayer (Pub 1), at IRS.gov/Vietnamese. Page 62 Chapter 13 How To Get Tax Help