TAX TIP from the NSA Federal Taxation Committee
The IRS has indicated that they plan to increase visits to taxpayers and small businesses in the areas of payroll tax collection and compliance. Most of our individual and small business clients are not prepared or qualified to deal with such a visit. It’s a good time to remind our clients that they are not required to deal with the IRS alone. If an IRS agent shows up at their door, they may politely tell the agent that they wish to have someone represent them and decline to grant an interview or give immediate access to their files. IRC 7521(b)(2) requires the IRS to suspend the interview at any time this request is made by the taxpayer.
Every taxpayer has the Right to Retain Representation. Taxpayers who cannot afford representation may be eligible for assistance from a Low Income Taxpayer Clinic.