Definition: The Taxpayer Rights Catalogue is a comprehensive list of rights and protections that taxpayers are entitled to under the law. It includes rights such as the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the IRS’s position and be heard, among others.
Source: Internal Revenue Service (IRS)
Source reference: https://www.irs.gov/taxpayer-bill-of-rights
Additional information: The Taxpayer Rights Catalogue is a critical tool for ensuring that taxpayers are treated fairly and equitably by the tax authorities. It provides a clear and concise summary of the rights and protections that taxpayers are entitled to under the law, and serves as a valuable resource for taxpayers who are seeking to understand their rights and responsibilities. The catalogue is based on the Taxpayer Bill of Rights, which was adopted by the IRS in 2014 to provide taxpayers with a better understanding of their rights. It includes ten fundamental rights, each of which is accompanied by a detailed explanation and examples of how the right applies in practice.
Example: For instance, the right to be informed means that taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. Another example is the right to challenge the IRS’s position and be heard. This means that taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
LOST view: SV-Datasets Catalogue [Motivation]
Identifier: http://data.europa.eu/dr8/egovera/TaxpayerRightsCatalogueDataObject
EIRA traceability: eira:DataSetCatalogueDataObject
ABB name: egovera:TaxpayerRightsCatalogueDataObject
EIRA concept: eira:ArchitectureBuildingBlock
Last modification: 2023-07-27
dct:identifier: http://data.europa.eu/dr8/egovera/TaxpayerRightsCatalogueDataObject
dct:title: Taxpayer Rights Catalogue
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eira:PURI | http://data.europa.eu/dr8/egovera/TaxpayerRightsCatalogueDataObject |
eira:ABB | eira:DataSetCatalogueDataObject |
dct:modified | 2023-07-27 |
dct:identifier | http://data.europa.eu/dr8/egovera/TaxpayerRightsCatalogueDataObject |
dct:type | egovera:TaxpayerRightsCatalogueDataObject |
dct:title | Taxpayer Rights Catalogue |
eira:definitionSource | Internal Revenue Service (IRS) |
eira:definitionSourceReference | https://www.irs.gov/taxpayer-bill-of-rights |
skos:definition | The Taxpayer Rights Catalogue is a comprehensive list of rights and protections that taxpayers are entitled to under the law. It includes rights such as the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the IRS’s position and be heard, among others. |
skos:example | For instance, the right to be informed means that taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. Another example is the right to challenge the IRS’s position and be heard. This means that taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position. |
skos:note | The Taxpayer Rights Catalogue is a critical tool for ensuring that taxpayers are treated fairly and equitably by the tax authorities. It provides a clear and concise summary of the rights and protections that taxpayers are entitled to under the law, and serves as a valuable resource for taxpayers who are seeking to understand their rights and responsibilities. The catalogue is based on the Taxpayer Bill of Rights, which was adopted by the IRS in 2014 to provide taxpayers with a better understanding of their rights. It includes ten fundamental rights, each of which is accompanied by a detailed explanation and examples of how the right applies in practice. |
eira:concept | eira:ArchitectureBuildingBlock |
eira:view | SV-Datasets Catalogue [Motivation] |