In Uncategorized on 06/14/2014 at 12:39

IRS has promulgated what is called the “Taxpayers’ Bill of Rights”, a noble document that, one devoutly wishes, will actually have results, although I beg leave to doubt it.

You can read all about it in IR-2014-72, 6/10/14, which I missed while visiting the Bayou City, wherein reside my children and grandchildren.

Some things are so much more important than taxes.

Now back to business.

I would draw my readers’, all 101 of them, attention to Right Number Five, which provides as follows:

“The Right to Appeal an IRS Decision in an Independent Forum

“Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including 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.”

While IRS admits that taxpayers now “generally” (oh, how I love that word! Keeps us all eating and putting many Huggies on a darling little person) have the right to take their cases to Court, IRS has systematically obstructed taxpayers, by misleading and confusing them.

Case in point, Yisroel Goldstein & Temi Goldstein, Docket No. 6373-14S, filed 6/13/14, from Ch J Michael B. (“Iron Mike”) Thornton.

Yis is trying, really he is, to resolve his differences with IRS. In responding to the usual IRS boilerplate you’re-too-late (108 days after SNOD) motion to dismiss, Yis says he is late, but details his “…efforts to resolve their tax matters administratively within the Internal Revenue Service (IRS) and detailed multiple attempts to submit information, explanation, and documentation. Petitioners further suggested that they should not be ‘penalized’ for the late petition when, given their prior submissions to the IRS and the merits of their substantive position, the need to instigate a court case should never have arisen.” Order, at p. 2.

Ch J Iron Mike well understands Yis’ plight: “The law is well settled, however, that once a notice of deficiency has been issued, further administrative consideration does not alter or suspend the running of the 90-day period. Even confusing correspondence, written or verbal, during the administrative process cannot override the clearly stated deadline in the statutory notice of deficiency. Such confusion is not uncommon given that the IRS frequently treats as separate processes or proceedings what taxpayers view as a single dispute. Taxpayers not infrequently have also conflated this Court with an IRS unit, but the IRS is a completely separate and independent entity from the Tax Court.” Order, at p. 2.

So, Yis, you have a right, but no one will explain this to you or tell you how and when to use it. And IRS has a license to mislead you or confuse you.

Forget rights. The law is well-settled. And it is settled wrong.


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