The Taxpayer Bill of Rights is the 10 rights all taxpayers have any time they interact with the IRS. These rights cover a wide range of topics and issues, and they explain what taxpayers can expect if they need to work with the IRS on a tax matter. This includes when a taxpayer files a return, pays taxes, responds to a letter or notice, goes through an audit, or appeals an IRS decision, according to a news release.

Taxpayer Bill of Rights

Taxpayers have a right to:

  • Be Informed – The right to know what to do to comply with the tax laws.
  • Quality Service – The right to receive prompt, courteous, and professional assistance when working with the IRS.
  • Pay No More than the Correct Amount of Tax – The right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
  • Challenge the IRS’s Position and Be Heard – The right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions.
  • Appeal an IRS Decision in an Independent Forum – The right to a fair and impartial administrative appeal of most IRS decisions.
  • Finality – The right to know when the IRS has finished an audit.
  • Privacy – The right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary.
  • Confidentiality – The right to expect that any information taxpayers provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.
  • Retain Representation – The right to retain an authorized representative of the taxpayer’s choice to represent them when working with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer ClinicPDF if they cannot afford representation.
  • A Fair and Just Tax System – 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.

TAS Help

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. It aims to ensure that every taxpayer is treated fairly and that you know and understand your rights. Advocates can help if you have tax problems that you can’t resolve on your own.

More Information

Taxpayer Advocate Service

Source: IRS