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System of Taxation (IRS (Publication 1 (Taxpayer Bill of Rights use to…

- - - - to be informed what need to comply
        
        to service quality
        
        to pay no more than correct amount of tax
        
        to challenge IRS position
        
        to appeal
        
        to know amount of time
        
        to privacy
        
        to confidentiality
        
        to retain representation
        
        to fair and just tax system
  - - - governing practice before IRS
      - Treas. issues
        IRS enforces
      - fine, suspend disbar practitioner
      - communicating IRS
      - represent taxpayer
      - prepare file submit documents
      - provide tax advice
- - - - payment
        Installment Agreement
      - owe - collection
- - - - Letter 915
        
        Tax auditor report, Form 886A
        
        IRS pub 5: appeal procedure
        
        NOD waiver: signed for immediate assessment
      - ignore 30 day letter NOD
        
        90 day letter
        
        file tax court petition
        
        get to appeal
        
        ignore to go to collection
        
        can request no enforced collection
        
        if enforced can go to taxpayer advocate
    - - Amend
        
        preparation
        
        review
        
        law
        
        amend
        
        results
        
        disagree
        
        30 days
        can extend
        
        2 more items...
        
        agree
        
        colletion
        
        pay