Every taxpayer has the right to retain representation when working with the IRS

By mouse

September 19, 2022

Taxpayers have the right to retain an authorized representative of their choice to represent them when they are dealing with the IRS. They also have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. This is one of the ten fundamental rights of all taxpayers as outlined in the Taxpayer Bill of Rights.

What the right to retain representation means for taxpayers:

LITCs are independent from the IRS and the Taxpayer Advocate Service These clinics represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee.

More InformationPublication 4134, Low Income Taxpayer Clinic List Publication 4134, Low Income Taxpayer Clinics, Spanish version

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