Yet it's true: A taxpayer is responsible for the return's accuracy although the Internal Revenue Service's misinformation caused it to be wrong.

Misinformation is one of the top 10 problems taxpayers face, says the Taxpayer Advocate, a government watchdog agency. Taxpayers calling the IRS get wrong answers one out of four times.

To win in court, a taxpayer must prove misinformation resulted from affirmative misconduct, like a pervasive pattern of false promises. This is almost impossible to prove.

• One judge warned taxpayers that reliance on an agent's advice is "unreasonable."
  
• When an agent misled an accountant by promising a refund, the court only lectured the IRS for being "irresponsible" but refused to give the taxpayer any relief.
  
• Consider the case of Mrs. Schweiker, a divorced mother. An agency employee told her she was ineligible to receive certain Social Security benefits. Later she discovered if she had applied at the time of her question, she would have received them. The court would not intercede for her. Judge Friendly of the Second Circuit Court of Appeals said citizens can't be excused from complying with government rules "simply because the federal government has not been able to secure perfect performance from its hundreds of thousands of employees scattered throughout the continent."
  
• Or how about Edward J. Tallon Jr., whose return was two years late. When he called the IRS, an employee told him that because he had a refund coming, he could file any time. He waited three more years. He shouldn't have. On refunds, there is a statute of limitations. In court, the judge said the taxpayer misunderstood what the agent said. He intended that the taxpayer could file his return any time, not file for a refund any time. Regardless, the judge added, taxpayers assume the risk they will get misinformation and are responsible for knowing tax laws, regulations and explanations. No problem. That's only 45,662 pages or like 29 collegiate dictionaries. (more at Dealing With IRS)
  

Released 4-15-02