SBATS

Taxpayer Bill of Rights

Whether you’re an individual taxpayer or a business owner, it’s important to know your rights. The Taxpayer Bill of Rights outlines what taxpayers can expect during audits, appeals, collections, and other interactions with the IRS, helping to guarantee fairness and transparency. View the full list of rights here: http://www.irs.gov/tbor

Did you know that you may be denied a US passport or your passport can be revoked for Excessive Tax Debts

Revocation or denial of passport in cases of certain unpaid taxes | Internal Revenue Service Detailed information about the new legislation that was recently passed by the President on Dec. 5, 2015, Fixing America's Surface Transportation (FAST) act that authorizes the IRS to certify to the Department of State that an individual owes a seriously delinquent tax debt.

Rules concerning Tips and Overtime Income. (It is actually a "below the line" deduction. Also the deduction phases out based on your AGI)

Treasury, IRS provide guidance for individuals who received tips or overtime during tax year 2025 | Internal Revenue Service IR-2025-114, Nov. 21, 2025 — The Department of the Treasury and the Internal Revenue Service today issued guidance for workers eligible to claim the deduction for tips and for overtime compensation for tax year 2025.