{"id":215,"date":"2014-09-23T11:10:29","date_gmt":"2014-09-23T16:10:29","guid":{"rendered":"http:\/\/www.cookco.us\/news\/?p=215"},"modified":"2014-09-23T11:10:29","modified_gmt":"2014-09-23T16:10:29","slug":"taxpayers-entitled-representation","status":"publish","type":"post","link":"https:\/\/cookco.us\/news\/taxpayers-entitled-representation\/","title":{"rendered":"Taxpayers are Entitled to Representation"},"content":{"rendered":"<p><a href=\"http:\/\/www.cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-216\" src=\"http:\/\/www.cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections-300x235.jpg\" alt=\"collector is trying to get the arrears from mature woman\" width=\"300\" height=\"235\" srcset=\"https:\/\/cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections-300x235.jpg 300w, https:\/\/cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections-1024x803.jpg 1024w, https:\/\/cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections-680x533.jpg 680w, https:\/\/cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections-940x737.jpg 940w, https:\/\/cookco.us\/news\/wp-content\/uploads\/2014\/09\/irs-collections.jpg 1596w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>The 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"apple_news_api_created_at":"","apple_news_api_id":"","apple_news_api_modified_at":"","apple_news_api_revision":"","apple_news_api_share_url":"","apple_news_cover_media_provider":"image","apple_news_coverimage":0,"apple_news_coverimage_caption":"","apple_news_cover_video_id":0,"apple_news_cover_video_url":"","apple_news_cover_embedwebvideo_url":"","apple_news_is_hidden":"","apple_news_is_paid":"","apple_news_is_preview":"","apple_news_is_sponsored":"","apple_news_maturity_rating":"","apple_news_metadata":"\"\"","apple_news_pullquote":"","apple_news_pullquote_position":"","apple_news_slug":"","apple_news_sections":[],"apple_news_suppress_video_url":false,"apple_news_use_image_component":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"apple_news_notices":[],"_links":{"self":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts\/215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/comments?post=215"}],"version-history":[{"count":0,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts\/215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/media\/216"}],"wp:attachment":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/media?parent=215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/categories?post=215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/tags?post=215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}