Taxpayers have the right to pay no more than what they owe

IRS Tax Tip 2019-72, June 6, 2019

The IRS is committed to ensuring taxpayers pay no more than the correct amount of tax owed. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. This is one of 10 basic rights known collectively as the Taxpayer Bill of Rights.

Here are some important things taxpayers should know about their right to pay no more than the correct tax owed. They can:

  • File for a refund if they believe they overpaid their taxes.
  • Contact the IRS if they believe there is an error on a notice or bill.
  • File an amended tax return if an error is discovered after the original return was filed.
  • Request that any amount owed be removed if it exceeds the correct amount due.
  • Request that the IRS remove interest from the account if the agency caused unreasonable errors or delays.
  • Submit an offer in compromise using Form 656-L (PDF). Taxpayers use this form to ask the IRS to accept less than the full amount of tax debt. Taxpayers do this if they believe all or part of the debt is not owed.

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