Taxpayer Bill of Rights

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These rights are designed to protect taxpayers and ensure a fair and just tax system. In this article, we will explore the rights of taxpayers and the obligations of the IRS to protect these rights.

The Right to Be Informed

Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. Additionally, taxpayers have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

Learn more about your right to be informed here.

The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They should be spoken to in a way they can easily understand and receive clear and easily understandable communications from the IRS. If a taxpayer is not satisfied with the service they receive, they have the right to speak to a supervisor about inadequate service.

Learn more about your right to quality service here.

The Right to Pay No More than the Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties. They also have the right to have the IRS apply all tax payments properly. It is important for taxpayers to ensure that they are not overpaying their taxes and that their payments are being applied correctly.

Learn more about your right to pay no more than the correct amount of tax here.

The Right to Challenge the IRS’s Position and Be Heard

Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions. They can expect that the IRS will consider their timely objections and documentation promptly and fairly. If the IRS does not agree with their position, taxpayers have the right to receive a response and be heard.

Learn more about your right to challenge the IRS’s position and be heard here.

The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties. They have the right to receive a written response regarding the Office of Appeals’ decision. In addition, taxpayers generally have the right to take their cases to court if they are not satisfied with the outcome of the administrative appeal.

Learn more about your right to appeal an IRS decision in an independent forum here.

The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position. They also have the right to know the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Additionally, taxpayers have the right to know when the IRS has finished an audit.

Learn more about your right to finality here.

The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary. They have the right to all due process rights, including search and seizure protections. Additionally, taxpayers have the right to a collection due process hearing, where applicable.

Learn more about your right to privacy here.

The Right to Confidentiality

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. They have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

Learn more about your right to confidentiality here.

The Right to Retain Representation

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. This representative can provide guidance and assistance throughout the tax process. If a taxpayer cannot afford representation, they have the right to seek assistance from a Low Income Taxpayer Clinic.

Learn more about your right to retain representation here.

The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. They have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Learn more about your right to a fair and just tax system here.