Taxpayer Bill of Rights #3

Taxpayers have the right to pay no more than the correct amount of tax they owe.

Taxpayers have the right to pay only the amount of tax legally due.

Some things taxpayers should know:

  • Taxpayer who overpaid their taxes can file for a refund.
  • Taxpayers must file for a credit or refund by the later of these two dates:
    • Three years from the date the filed their original return
    • Two years from the date they paid the tax
  • Taxpayers who receive a letter from the IRS should review the information in it.
  • Taxpayers who believe the information is incorrect should contact office listed in the letter.
  • Letter also provides a date by which the taxpayer should respond.
  • IRS may automatically correct math error on a return. Taxpayers who disagree must request that the IRS reverse the change. Taxpayer has 60 days to make this request.
  • Taxpayers may request the IRS remove any interest from their account caused by unreasonable IRS errors or delays.
  • If a taxpayer believes they do not owe all or part of their bill, they can submit an offer in compromise. This askes the IRS to accept less than the full amount owed.
  • Some taxpayers enter a payment plan. This is an installment agreement.