Taxpayers will receive notices or letters from the IRS for various reasons, including asking for identification, demanding interest or refunding taxes to taxpayers. Taxpayers are inevitably caught off guard or don't know how to deal with it. According to the experience of American accountants, taxpayers who want to communicate with IRS personnel, clarify problems or fight for rights and interests through notification contact methods often waste time or are often rejected. It is suggested that taxpayers can put forward remedial measures to the "taxpayer defense service" and appoint an American accountant to contact its Commissioner.

American taxpayer advocacy service (taxpayer advocacy service)

Taxpayer Assistance Service (TAS) is an independent U.S. government agency, which is compiled in the IRS. The purpose is to protect the rights and interests of taxpayers, help taxpayers understand their tax rights and interests, ensure that taxpayers are treated fairly under the tax system, and help taxpayers solve tax problems. TAS？ Will first understand the taxpayer's dispute cases, and send a special case service specialist to help taxpayers deal with tax issues, TAS? Commissioner will contact IRS personnel on behalf of taxpayers, TAS? In the process of contact and inquiry with IRS personnel, the Commissioner will further understand whether the administrative procedures of IRS are missing or unfair. In order to help taxpayers deal with tax problems, TAS? The Commissioner will check the basic data with taxpayers and ask for relevant tax data. , and will take the initiative to report the case office to taxpayers, so that taxpayers can follow up and understand the progress of their case handling at any time.

The independence of TAS

TAS？ Submit an annual review report to the US Senate Finance and House Committee. What is the basis of the report? TAS？ The improvement report based on data (such as the contents of cases handled each year and contact records with IRS personnel) will not be reviewed or audited by any IRS agency before it is submitted to the Senate. TAS？ It can be said that it is a detached and independent institution, and it can completely reassure taxpayers in terms of independence by adopting a neutral and objective attitude.

TAS？ Scope of service (note)

The service content of this unit can be said to be varied. Any taxpayer's tax problems can be asked or asked for help from the unit. The author lists several tax problems that taxpayers are easy to face here, as follows. TAS？ Can alleviate:

1. Facing tax audit (by mail or in person)

2. Tax audit review (audit review)

Step 3 levy

4. Property lien

5. Error in tax declaration &; modify

6. Issues related to tax refund (refund)

TAS workflow

Contact taxpayers? TAS？ After seeking help on tax issues, TAS? The case will be assigned to a specific Commissioner who will contact the taxpayer or the taxpayer's representative (accountant or lawyer) within seven days. TAS？ The director may ask the taxpayer or his representative for additional tax files due to the progress of the case, and the taxpayer or his representative must reply? TAS？ Commissioner and provide data, if? TAS？ The director can't contact the taxpayer or his representative or get the required data. TAS？ You can just terminate this case. In the process? TAS？ Will continue to keep in touch with taxpayers or their representatives to ensure that the case progress information can be transmitted in real time. However, the estimated closing time of individual tax cases will vary according to their contents, and the processing time is mainly affected by the differences in the attitude and administrative procedures of the IRS to individual cases.

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