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2008年 01月 03日 ( 1 )

Taxpayers' Bill Of Rights III-2

Taxpayers' Bill Of Rights III

The IRS Restructuring and Reform Act of 1998, which was signed into Law on July 22, 1998,contains the Taxpayer Bill of Rights 3. The Taxpayer Bill of Rights 3 preserves the balance between safeguarding the rights of the taxpayers and enabling the Internal Revenue Service to administer the tax laws efficiently, fairly, and with the least amount of burden to the taxpayer.

今日は、前半部分だけの紹介です。
アメリカの第三次納税者件憲章(Taxpayer Bill Of Rights III)は、1998年IRS改革法(The IRS Restructuring and Reform Act of 1998)の一部として制定され、納税者の最低限の負担のもとにIRSがその職務を執行できることを定めているわけです。

Under this bill, taxpayer rights have been expanded in several areas:

• The burden of proof will shift to the IRS in certain court proceedings.
• In certain cases, taxpayers may be awarded damages and fees, and get liens released.
• Penalties will be eased when the IRS exceeds specified time limits between when a return
is filed and when the taxpayer is notified of a tax liability.
• Interested will be eliminated in certain cases involving federally- declared disaster areas.
• There are new rules for collection action by levy.
• Innocent spouse relief provisions have been strengthened.
• In certain situations, taxpayer-requested installment agreements must be accepted.

訴訟等における挙証責任が従来は納税者が常に追っていたのですが、限定条件付ですが、IRSが挙証責任を負うように改正された点には一応留意しておく必要があります。

Taxpayers will get annual status reports of their installment agreements.

Declaration of Taxpayer Rights

I. Protection of Your Rights

IRS employees will explain and protect your rights as a taxpayer throughout your contact with us.

II. Privacy and Confidentiality

The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to know why we are asking you for information, how we will
use it, and what happens if you do not provide requested information.

III. Professional and Courteous Service

If you believe that an IRS employee has not treated you in a professional manner, you should tell that employee's supervisor. If the supervisor's response is not satisfactory, you should write to your IRS District Director or Service Center Director.

IV. Representation

You may either represent yourself, or with proper written authorization, have someone else represent you in your place. Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases.
You can have someone accompany you at an interview. You may make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the
meeting.

V. Payment of Only The Correct Amount of Tax

You are responsible for paying only the correct amount of tax due under the law--no more, no less. If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments.

VI. Help With Unresolved Tax Problems

The National Taxpayer Advocate's Problem Resolution Program can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem.
For more information call 1-877-777-4778 (1-800-829-4059 for TTY/TDD users) or write to the Taxpayer Advocate at the IRS office that last contacted you.

VII. Appeals and Judicial Review

If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the IRS Appeals Office to review your case. You may also ask a court to review your case.

VIII. Relief From Certain Penalties

The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. We will waive interest that is the result of certain errors or delays caused by an IRS employee.

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by nk24mdwst | 2008-01-03 14:50 | 租税法(アメリカ)