Taxpayers are Entitled to Representation

collector is trying to get the arrears from mature womanThe direct contact provisions of Internal Revenue Code Section 7521 generally require IRS personnel to stop a taxpayer interview whenever a taxpayer requests to consult with a representative, and prohibits IRS personnel from bypassing a qualified representative without supervisory approval once a taxpayer authorizes one to act on his or her behalf and informs the IRS of that authorization. A taxpayer can file a civil suit seeking monetary damages against the IRS if an IRS employee intentionally disregards these provisions by denying the taxpayer the right to appropriate representation.

Gregory J. Cook, EA, CPA

News and announcements from Cook & Co. Tax Advisors at 124 South Main Street in Arab, Alabama.

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