Taxpayer Bill of Rights

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS.

  • The Right To Be Informed – they have the right to be informed of IRS decisions and receive clear explanations of the outcomes
  • The Right to Quality Service- to receive prompt, courteous, professional assistance, and to speak to a supervisor about inadequate service
  • The Right to Pay No More than the Correct Amount of Tax- have the right to pay only the amount of tax legally due and have the IRS apply all payments properly
  • The Right to Challenge the IRS’s Position and Be Heard- has the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, and to receive a response if the IRS does not agree with their position
  • The Right to Appeal an IRS Decision in an Independent Forum- taxpayers are entitled to a fair and impartial administrative appeal, and generally have the right to take their cases to court
  • The Right to Finality- have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit or collect a tax debt
  • The Right to Privacy- has the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect process rights including search and seizure protections
  • The Right to Confidentiality- 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
  • The Right to Retain Representation- Taxpayers have the right to retain an authorized representative, of their choice to represent them when dealing with the IRS
  • The Right to a Fair and Just Tax System- 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. Taxpayer’s 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 issues properly and timely