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Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. As a taxpayer, it is important that you understand how to appeal or otherwise resolve a finding and what the best route may be to do so. More recent problems should be handled either through the bureau involved or through the Contact Center.
- The Taxpayer Bill of Rights groups the existing rights in the tax code into ten fundamental rights, and makes them clear, understandable, and accessible.
- You will find useful information including tax laws and rules, policies and procedures, forms, due dates and helpful publications.
- You generally are entitled to appeal a DOR decision regarding your tax liability.
- You also have the right to expect that the Department of Finance will respect all due process rights, including search and seizure protections.
Many taxpayers can use the “amend” feature of their MassTaxConnect account to make changes to previously filed tax returns. If amending your return on MassTaxConnect is not an option and you are not required to file electronically, you can check the amended return box on your paper return and file it the way you usually do. You can still make an electronic payment even if you cannot file the return electronically. Regulationsare DOR’s official interpretations of Massachusetts tax statutes.
New Mexico taxpayers in disaster areas gain more time to file taxes
If you are unable to satisfy a tax liability in full, the Commissioner of Revenue may enter into a payment agreement if the Commissioner determines it will facilitate the collection of the tax. Email your request together with your POA or federal agency administrative subpoena to taxpayer- If you are the taxpayer, or a person with a Power of Attorney for a taxpayer, then you may request taxpayer-specific records by emailing the request to taxpayer bill of rights the email address below. DOR Directivesare concise statements of position, designed to clarify specific issues that are not covered in any regulation or other public written statement. DOR registers new employers and vendors to collect the necessary business or “trustee” taxes such as sales/use, meals, room occupancy and withholding. Employers and vendors must register their businesses through DOR’s MassTaxConnect online application.
You will be provided an explanation of what to expect during the conference or meeting and may have a representative present who you may consult with during your meeting or conference. Nebraska taxpayers have the right to depend on the Department to continually monitor the effectiveness and fairness of Nebraska revenue laws. The Department will continually review recurrent taxpayer problems and will make changes or recommendations for improving taxpayer compliance and uniform administration of Nebraska revenue laws.
Filing an appeal with DOR
Nebraska taxpayers have the right to obtain clearly written information describing their rights under Nebraska tax laws. The Department will prepare and publish clearly written forms, notices, guides, policies and regulations which explain procedures, remedies, and the rights and obligations of both the Department and the taxpayers. You have the RIGHT to Request a Waiver of Penalties – We understand that extraordinary circumstances may cause an unavoidable late filing or payment of taxes, or the need to amend reports due to an error. We will give consideration to waiving penalties if you have not previously paid or filed late, or in a first-time audit situation. Remember that filing an appeal doesn’t stop interest or late-pay penalty charges from accruing on any unpaid tax liability. However, filing an appeal will stay the accrual of late-pay penalties on any unpaid contested amounts resulting from an audit assessment.
You have the right to know what property tax exemptions and/or abatements you can apply for and how to apply for them. You have the right to receive an explanation, in writing, why the Department of Finance accepted, denied or removed a property tax exemption or abatement. You have the right to representation by your authorized agent in any hearing or conference with the DOR. You have the right to be informed of this right prior to the conference or hearing. If you intend for your representative to attend the conference or hearing in your place, you will be required to give your representative a power of attorney before the DOR can discuss tax matters with your authorized agent. So, what does this all mean for taxpayers who believe that their rights have been violated?