The Internal Revenue Service is required to notify taxpayers of their rights when requesting an extension of the statute of limitations for assessing additional taxes and penalties, but might not always notify them or their representatives, according to a new report.
In the report, from the Treasury Inspector General for Tax Administration, TIGTA said it believes the IRS is complying with the intent of the law, but there were some instances in which IRS employees did not document whether taxpayers or their representatives were advised of these rights. TIGTA pointed out that taxpayers might be adversely affected if the IRS does not follow the requirements to notify both the taxpayers and their representatives of the taxpayers’ rights related to statute extensions.
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