The Fair Tax Collection Practices Act was passed in 1998 and addresses how the IRS is allowed to treat taxpayers when trying to collect an outstanding debt. Basically the IRS is not allowed to abuse or harass any taxpayer or they will be subject to disciplinary action. If any of the provisions in the FTCP are violated you have the right to file a claim against the IRS.
These provisions were put in place to protect taxpayers from being abuses and harassed by any IRS employee when they are subject to the collection of an outstanding liability.
Situations That Are Unacceptable According To FTCP
Unless you have given permission, the IRS may not communicate with you in the following situations:
1. At an unusual time or place that would not be acceptable unless prior consent was given.
2. The IRS may not communicate with you at your place of business if they know or should know that your employer would not want you to be in communication with the IRS at work.
3. The IRS is not allowed to communicate with you if you have legal representation that is able to practice before the IRS. The only way around this is if your legal representation is not responding to the IRS.
Behavior That Is Unacceptable According To FTCP
In accordance with the FTCP, an IRS employee is not allowed to harass, abuse or oppress any taxpayer at any time when carrying out work for the IRS.
The following situations are in direct conflict with the FTCP:
1. Making threats against the taxpayer that would cause physical harm.
2. Making threats against the taxpayer that would cause harm to their reputation.
3. Making threats to harm property that is owned by the taxpayer.
4. Using language that is inappropriate against the taxpayer.
5. Calling the over and over again simply to annoy the taxpayer.
6. Calling the taxpayer and not identifying themselves as an employee of the IRS.
Know Your Rights
As you can see, the IRS is not allowed to simply do whatever they want to get you to pay your tax liability. They must follow specific guidelines and carry out collection procedures correctly. If they do not, they can face administrative action or a potential lawsuit from the taxpayer.
It is important to know your rights and how the IRS is allowed to carry out their work. Do not simply allow them to walk all over you and accept it as fair treatment. It is always best to seek legal representation that can help you understand your rights and how to best handle any situation that might arise when dealing with the IRS.