Tax Representation
Enforcement Defenses

Enforcement Defenses

Some Truthful History

IRS has always had a policy of appropriate enforcement. If a taxpayer cooperated with the Service, generally there was never any enforcement such as levies or seizures. When I was a Revenue Officer, my policy was that I gave the taxpayer every opportunity to cooperate with me. Then I gave them one additional opportunity before taking any enforcement action. After that point in time, I felt that the taxpayer was saying "catch me if you can." Not all Revenue Officers feel the same way. Unfortunately, many of them take their jobs too seriously and are personally affronted if a taxpayer does not cooperate. I have seen too many instances where Revenue Officers and Revenue Officer Group Managers completely violate the Internal Revenue Code and Manual.

What's New

Finally, with the advent of the new IRS Restructuring and Reform Act of 1998, taxpayers actually have some rights with regard to enforcement actions. Please note: To utilize those rights, cooperation with the IRS is absolutely necessary.

How To Do It

The procedures are simple….completion of a Request for Due Process Hearing. This is really not any different than in the past. You must contact IRS and give them the information that they desire (including any delinquent tax returns) and they will properly evaluate your case. If you disagree, you can go to the Group Manager and even file an appeal from the hearing.

Can It Be Done by Anyone

Of Course. In fact IRS encourages individuals to represent themselves and cooperate in all investigations. However, you will never be sure that you struck the best deal. You will never know if you paid too much. You will never know if that smiling Revenue Officer was really looking out for your best interests. Only someone who actually was a Revenue Officer and who has lived with the Internal Revenue Manual can be of real help.