Taxpayer self-help, written by an attorney
Your rights with the IRS are written down. Learn where.
Congress wrote ten taxpayer rights into the Internal Revenue Code. It built an independent advocate inside the IRS. It gave you the right to see your own file and to choose who speaks for you. Most people never use any of it, because nobody told them it was there. This library tells you.
Five shelves
Every guide sits on one shelf. Pick the one that matches the problem on your kitchen table.
The Taxpayer Bill of Rights
The ten rights in IRC 7803(a)(3), one at a time, with the statutes and procedures that give each one teeth.
- The Taxpayer Bill of Rights Explained: All Ten Rights and Where They Live in the Code
- The Right to Be Informed: Making the IRS Explain Itself
- The Right to Quality Service: Supervisors, Complaints and Getting a Real Answer
The Taxpayer Advocate Service
When the normal IRS channels fail: Form 911, Taxpayer Assistance Orders, case criteria and free clinics.
- Form 911 Step by Step: How to Ask the Taxpayer Advocate Service for Help
- Taxpayer Assistance Orders: The Taxpayer Advocate's Power to Make the IRS Act
- TAS Case Acceptance Criteria: Will the Taxpayer Advocate Take Your Case?
Forms 2848 and 8821
Who can speak for you, who can see your file, and how to grant, check and revoke that authority.
- Form 8821, Tax Information Authorization: Letting Someone See Your IRS File
- Form 2848 vs. Form 8821: Representation or Just Access?
- Form 2848 Line by Line: Filling Out an IRS Power of Attorney Correctly
Transcripts and Online Accounts
How to get your own IRS records: online accounts, transcripts by mail, Forms 4506, and FOIA.
- Your IRS Individual Online Account: What It Shows and How to Use It
- How to Get Your IRS Transcripts: Online, by Mail, by Phone or by Form
- Form 4506, 4506-T and 4506-C: Which Records Request Form Do You Need?
Working With the IRS
Calling, visiting, mailing and meeting with the IRS so that the record shows you did it right.
- Recording an IRS Interview: Your Right Under IRC 7521 and the 10-Day Rule
- How to Call the IRS and Actually Get Somewhere
- Visiting an IRS Taxpayer Assistance Center: Appointments, ID and What to Bring
Plus 22 shorter lessons
Overviews of liens, levies, payment plans, offers, penalties and the rest of the collection system.
How these guides are written
- Sourced. Legal statements cite the Internal Revenue Code, the regulations, the Internal Revenue Manual or an IRS form or publication, so you can read the rule yourself.
- Plain English. No jargon without a definition. Short paragraphs. Steps in order.
- Honest about limits. Some problems are do-it-yourself. Some are not. Each guide tells you which is which.
Who writes them
Darrin T. Mish is a tax attorney in Tampa, Florida. He was admitted to The Florida Bar in 1993 (Bar No. 986641), is also admitted in Colorado and Texas, and is admitted to practice before the United States Tax Court and the Supreme Court of the United States. His practice is limited to IRS collection, examination and controversy work.
More about the author →Self-help has limits. Know yours.
If a deadline is running, money is being levied, or you are not sure what a letter means, call before you act. (813) 229-7100
Read the guides. Then, if you want a second set of eyes, let's talk.
A consultation with a tax attorney tells you where you stand, what the deadlines are, and whether you need representation at all.
Call (813) 229-7100Free consultation. Monday through Friday, 8 a.m. to 5 p.m. Eastern.