Understanding taxpayer rights: The right to retain representation

November 27, 2021

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. This is one of the fundamental rights of all taxpayers as outlined in the Taxpayer Bill of Rights.

Here’s what the right to retain representation means to taxpayers:

• Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS.
• Taxpayers who are heading to an interview with the IRS may select someone to represent them.
• Taxpayers who retain representation don’t have to attend with their representative unless the IRS formally summons them to appear.
• In most situations, the IRS must suspend an interview if the taxpayer requests to consult with a representative, such as an attorney, certified public accountant or enrolled agent.
• Any attorney, CPA, enrolled agent, enrolled actuary or other person permitted to represent a taxpayer before the IRS, who’s not disbarred or suspended from practice before the IRS, may submit a written power of attorney to represent a taxpayer before the IRS.
• Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they can’t afford representation. They can find a LITC near them by visiting the Low Income Taxpayer Clinics page on IRS.gov or by calling the IRS toll-free at 800-829-3676.

Low Income Taxpayer Clinics are independent from the IRS and the Taxpayer Advocate Service. These clinics may charge a small fee to represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.

Should you find yourself in need of representation in a tax matter before the IRS, please give Tax On Wheels, LLC a call 803 732-4288. We offer a free initial consultation to assess your needs. We will offer you a recommendation on your next step, whether that be hiring us or an attorney or doing things yourself.  Remember, if you are engaged in illegal activity such as tax evasion, you will need to contact an attorney first. Your attorney can then hire Tax On Wheels, LLC for support with tax matters using a Kovel letter which will allow us to maintain attorney client privilege.

More Information:
Publication 1, Your Rights as a Taxpayer
Publication 4134, Low Income Taxpayer Clinic List
Taxpayer Advocate Service