I do a lot of legal research, and I have been researching the state’s Taxpayer’s Bill of Rights. This movement, led by taxpayer protests and the state of Colorado in 1992, has gained momentum in recent years and many states have joined the bandwagon.

There are a lot different ways the states have approached the movement. Many state legislatures have taken the bull by the horn and passed Taxpayer Bill of Rights laws. Other states have allowed their Department of Revenue (DOR) write their legal policies and procedures when it comes to dealing with the state’s taxpayers. Some of these Bills of Rights are good, and frankly, some of them are, in my opinion, a downright insult to taxpayers. States, when dealing with the issue of our taxpayer rights, should deal with the single issue alone in a professional and non-condescending manner.

In New Jersey, they begin their Taxpayer Bill of Rights by stating the taxpayer’s right to know. They say, “as a taxpayer, you have the right to obtain information about:

• the tax implications of any situation or transaction
• your liability and how it was determined
• any notice you receive from the Division
• your responsibilities and rights”

So, I wonder if the New Jersey governing authorities think the sum total of your rights really is in your right to know. Certainly, there is power in knowledge, but is part of your rights the knowledge of your responsibilities? Or, is asking you to understand what the government thinks is your moral obligation a  judgment that should be made by our taxing authorities? In other words, what do they mean when they say it is your right as a taxpayer to know your responsibilities?

The Merriam-Webster dictionary defines responsibilities as the quality of the state of being moral, legal, or mentally accountable. It also can mean something for which someone is responsible or has a burden. In my opinion, it is one thing to inform us of our rights as a taxpayer and quiet another to condescendingly expect us to act within some moral framework of the taxing authorities design and understanding that they hold us accountable. After all, isn’t the difference exactly why courts have come into existence?

What your rights should be as a taxpayer, is the right to be protected against unscrupulous collection activities from an overzealous state. Therefore, the onus of any taxpayer bill of rights should be pointed toward the state, not the taxpayer.  I realize that it must be hard for taxing authorities to collect taxes, and I certainly believe it is not always pleasant or a nice job. Some people just do not want to pay.

The majority of us, I believe, really do not mind paying their fair share of taxes. Where the rub comes is in determining what is fair. Our tax laws should spell out what is fair in a way that is complete and cannot be misunderstood by the greatest majority of taxpayers.

If taxing authorities really have the taxpayers rights in mind, then it may be a good thing to consider when addressing a taxpayer’s Bill of Rights, they consider only how that taxpayer may be protected from the taxing authorities and the human errors they can make. We, as taxpayers, already know all too much what our responsibilities are when it comes to paying taxes. We simply pay.

The primary and most import right that both New Jersey and the federal government should include in their Taxpayer Bill of Rights is that you have the right to be represented before the taxing entities. Not all things will go right for every taxpayer faced with being audited, so, it is a good idea that you have a tax attorney to represent you.

If you live in or around the areas of the Middlesex, Somerset, and Hunterdon counties of New Jersey, and you have been faced with a taxing dilemma, contact us today and we will get you in touch with a tax lawyer in your area who will be able to help you answer all the questions you may have about tax law.

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Al Capone, born in Brooklyn, New York  in 1899, quit school by the sixth grade and associated with a street gang becoming one of its members. Johnny Torrio was the street gang leader at the time Capone joined the group. In 1920, Capone joined Torrio in Chicago where in became an influential lieutenant in the Colosimo mob. Five years later, Capone became mob boss when Torrio was seriously wounded. Despite his reputation of all his years as a mobster racketeer, Capone was never successfully arrested and convicted of any substantial crime until 1931. On June 16^th, 1931, Al Capone was found guilty of tax evasion and prohibition charges. He was sentenced to eleven years in federal prison, fined $50,000, and charged $7,692 for court costs. In addition, he was charged $215,000 in interest and back taxes. It took the IRS to finally get the notorious Al Capone.

If you live in or around the Nassau and Suffolk counties of New York, you are probably already familiar with the biography of Al Capone, but what is interesting to me about his life is that it took the IRS to bring the notorious mobster down. Typically, the IRS investigates such things as financial fraud and tax issues, but nevertheless, of such notoriety is what has made the IRS reputation jump to life. In our modern society, the IRS has come a long way to help bridge the gap between the old IRS horror stories that use to dominate local lore of being able to strong arm the little man as they did the great criminal, Al Capone, to a more gentle approach of education. Our government, along with the rest of us, has recognized how complicated our system of tax collection really is. The new approach is helping but not necessarily alleviating all the problems. Probably the most important rights you have is being able to be represented when the need arises. Even though the IRS has come a long way in trying to work with the common taxpayer, they still have unparalleled authority when it comes to implementing the law. Paying your income taxes is the law despite what many believe or have said. The Sixteenth Amendment to the Constitution was ratified in 1913 giving Congress the power to “lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”

There are a few horror stories still hitting the news upon occasion, so, the IRS still has a long way to go in alleviating its negative image, but today, it is different than in the days of Al Capone. You have protected rights by law that are recognized and openly posted on the IRS website, something not available during the Capone era. You, as a United States taxpayer, have the right to:

• be treated professionally, fairly, promptly, and courteously by IRS employees and Private Collection Agencies contacting you on behalf of the IRS;
• disagree with your tax bill;
• meet with an IRS manager if you disagree with the IRS employee who handled your tax case;
• appeal most IRS collection actions;
• have your case transferred to a different IRS office if you have a valid reason;
• be represented by someone when dealing with IRS matters; and
• receive a receipt for any payments you make.

Maybe it took the IRS to get Al Capone, but tax problems can happen to anyone, and they are not apt to have the same outcome as they did for Al. For what ever reasons, some of you will still have problems and misunderstandings with the IRS that seem to be unsolvable. When this happens, you are going to need legal counsel from a tax attorney. If you believe you have unresolvable problems with the IRS, it is your right by law to be represented. So, if you live in or around the Nassau or Suffolk counties of New York, contact us today and we will get you in touch with a tax lawyer in your area who will be able to help you answer all the questions you may have about tax law.

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If you live in or around the areas of Birmingham in the state of Alabama, you are not alone when it comes to having tax problems of one sort or the other because there is more than just one type. Taxation within the United States is a complex system and includes a wide array of taxation entities. There are a variety of governments that can tax you including: taxation from local governments possibly including one or more of municipal, township, district, and county entities; regional entities such as school, utility, and transit districts; state governments; and the federal government. Each of these government entities have their sets of complex laws, so, it is very hard for the average citizen to go through life without having some type of taxation problem in connection with law.

To complicate matters even further, within each government entity, there can be a variety of different sources to tax you. You can pay tariffs, sales tax, income tax, recessive taxes, social security taxes, property taxes, progressive taxes, unemployment insurance taxes, corporate taxes, excise taxes, estate taxes, transfer taxes, gift taxes, and this list is not conclusive. Is there any wonder that a legion of bookkeepers are hired by the private and public sectors just to keep up with the various taxes in order to help alleviate the problems? Also, with so many different sources of taxation and entities you must annually satisfy, is there any wonder that mistakes are made?

For the most part, most of these government entities will try to help you alleviate the mistakes by providing you with educational material through free publications, websites, and call help centers. Most will help you figure the math on what you owe and will work with you in wide variety of ways. In the event you do have problems, you still have legal rights. The Taxpayers Bill of Rights III was enacted July 22, 1998 for the purpose of protecting your rights as a taxpayer under federal law. Most states also have their own bill of rights when it comes to tax questions. Alabama, for instance, has established the following Bill of Rights for its taxpayers:

1. You have the right to receive a clear and simple written description of your role and the department’s role during an audit or examination before the audit or examination proceedings begin.
2. You have the right to a written description of the basis for any preliminary assessment, the basis for any penalty imposed by the department regarding any preliminary assessment, and a method describing how you can request an administrative review of any preliminary assessment.
3. You have the right to receive a written description of how to exercise your right of appeal to the Administrative Law Division or to circuit court at or before the issuance of a final assessment.
4. You have the right to have examinations conducted during regular business hours and to arrange for a convenient time.
5. You have the right to be assisted or represented by your authorized representative during dealings with the department.
6. You have the right, after giving reasonable advance notice to the department, to make an audio recording of any in-person interview with a department representative.
7. You have the right to obtain assistance from the Taxpayer Advocate on matters that have been pending for an unreasonable length of time.
8. You have the right to apply for the abatement of any penalties attributable to erroneous written advice if furnished to you by an employee

If you live in or around the areas of Birmingham, Alabama, and you are having problems resolving tax issues with any of the previously mentioned government entities, you have the right to be represented by a tax attorney. Contact us today and we will get you in touch with a tax lawyer in your area who will be able to help you answer all the questions you may have about tax law.

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According to news articles posted on the internet in May 2010, agents from the U.S. Postal Inspector and the Internal Revenue Service (IRS) raided the offices and home of a prominent Twin Cities real estate developer May 18. The federal agents issued search warrants at Ned Abdul’s offices at Butler North and his home in Deephaven, Minnesota. Abdul’s Minneapolis holdings include the Lumber Exchange building, the Whitney Hotel, and two nightclubs. TV crews on the scene claimed to have seen the federal agents carrying out boxes of files from Abdul’s Swervo Development Corporation in downtown Minneapolis.
Most of you who live in or around the Minneapolis areas of Minnesota probably recognize this story.

What is interesting about this story is the fact the IRS was involved with the investigation of this local company. Typically, the U.S. Postal Service and the IRS investigate such things as financial fraud and tax issues, but nevertheless, of such notoriety is what makes all the horror stories about the IRS jump to life.

In our modern society, the IRS has come a long way to help bridge the gap between the old IRS horror stories that use to dominate local tax stories to a more gentle approach of education. Our government, along with the rest of us, has recognized how complicated our system of tax collection really is. The new approach is helping but not necessarily alleviating all the problems. Probably the most important rights you have is being able to be represented when the need arises. Even though the IRS has come a long way in trying to work with the common tax payer, they still have unparalleled authority when it comes to implementing the law. Paying your income taxes is the law despite what many believe or have said. The Sixteenth Amendment to the Constitution was ratified in 1913 giving Congress the power to “lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”

With current stories like this one in Minneapolis still hitting the news upon occasion, the IRS still has a long way to go in alleviating its negative images. We do not know all the details to this particular incident in Minneapolis that was reported in the news, but we do know you have protected rights by law that are recognized and posted on the IRS website. You, as a United States taxpayer, have the right to:

• be treated professionally, fairly, promptly, and courteously by IRS employees and Private Collection Agencies contacting you on behalf of the IRS;
• disagree with your tax bill;
• meet with an IRS manager if you disagree with the IRS employee who handled your tax case;
• appeal most IRS collection actions;
• have your case transferred to a different IRS office if you have a valid reason;
• be represented by someone when dealing with IRS matters; and
• receive a receipt for any payments you make.

Even though our government is trying to bridge the gap between taxpayers and itself, scenes like these in Minneapolis will hopefully be the exception to the rule. For what ever reasons, some of you will still have problems and misunderstandings with the IRS that seem to be unsolvable. When this happens, you are going to need legal counsel from a tax attorney. If you believe you have unresolvable problems with the IRS, it is your right by law to be represented. So, if you live in or around the areas of Minneapolis, Minnesota, contact us today at and we will get you in touch with a tax lawyer in your area who will be able to help you answer all the questions you may have about tax law.

Need Help with your Unpaid Taxes?

Complete the Free Tax Case Evaluation form below and an experienced Tax Professional will contact you to discuss your situation. Don't Wait -- Get Help Today!