One of the great parts of representing taxpayers with IRS appeal problems is that the law gives them plenty of rights. One of my favorite is the appeal.
The IRS audits less than 1% of the total tax returns filed. There is usually a reason a particular return gets selected.
When a married couple file separate returns, they can later amend and file a joint return. When they initially file a joint return, they cannot then file separate returns. However, under certain circumstances, one party may be able to separate the liability.
Here is the Taxpayer Bill of Rights:
I talk to taxpayers, clients, and prospective clients either on the telephone or in person every day. People who do not have tax problems do not realize that just because you owe the IRS money, are getting audited, or have not filed tax returns does not mean that you are a bad or evil person.…