Your Taxpayer Bill of Rights
As a taxpayer, you have a set of fundamental rights you should be familiar with when you deal with the IRS. You need to understand your rights and the obligations of the IRS to protect them. The following are considered your Taxpayer Bill of Rights:
The Right to Be Informed
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System
The Right to Be Informed
As a taxpayer, you have the right to know what you need to do to comply with the tax laws. You are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. You have the right to be informed of IRS decisions about your tax accounts and to receive clear explanations of the outcomes.
IRS Fact Sheet No. 1 – The Right to Be Informed
The Right to Quality Service
You have the right to receive prompt, courteous, and professional assistance in your dealings with the IRS, to be spoken to in a way you can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
IRS Fact Sheet No. 2 – The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
You have the right to pay only the amount of tax you legally owe, including interest and penalties, and to have the IRS apply all tax payments properly.
IRS Fact Sheet No. 3 – The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
You have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider your timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with your position.
IRS Fact Sheet No. 4 – The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
You are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and you have the right to receive a written response regarding the Office of Appeals’ decision. As a taxpayer, you generally have the right to take your case to court.
IRS Fact Sheet No. 5 – The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
You have the right to know the maximum amount of time you have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit your return for a particular tax year or collect a tax debt from you. You also have the right to know when the IRS has finished its audit of you.
The Right to Privacy
You 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. You have the right to expect that the IRS will respect all due process rights, including search and seizure protections and will provide you, where applicable, with a collection due process hearing.
The Right to Confidentiality
You have the right to expect that any information you provide to the IRS will not be disclosed unless authorized by you or by law. You have the right to expect appropriate action will be taken against IRS employees, return preparers, and others who wrongfully use or disclose your taxpayer return information.
The Right to Retain Representation
You have the right to retain an authorized representative of you choosing to represent you in their dealings with the IRS. If you cannot afford representation, you have the right to seek assistance from a Low Income Taxpayer Clinic.
The Right to a Fair and Just Tax System
You have the right to expect that the tax system will consider facts and circumstances that might affect your underlying liabilities, ability to pay, or ability to provide information timely. You have the right to receive assistance from the Taxpayer Advocate Service if you are experiencing financial difficulty or if the IRS has not resolved yourtax issues properly and timely through its normal channels.