Designed to ensure fair treatment, transparent communication and legal protections, the IRS’ Taxpayer Bill of Rights outlines 10 key principles, ranging from the right to be informed to the right to appeal an IRS decision in an independent forum. Furthermore, the Taxpayer Bill of Rights protects you throughout the entire tax process, not just during filing season.
Here’s what you’re entitled to as a taxpayer:
- The right to be informed. You have the right to understand your obligations under tax laws. The IRS must clearly explain laws and procedures in all communications. You have the right to understand IRS decisions affecting your tax accounts. You also have the right to clear explanations of those outcomes.
- The right to quality service. You have the right to prompt, courteous, and professional assistance from the IRS. The IRS should communicate with you in clear, understandable language. You have the right to file complaints about poor or inadequate service.
- The right to pay no more than the correct amount of tax. You have the right to pay only the tax you legally owe. The IRS must apply your tax payments correctly.
- The right to challenge the IRS’ position and be heard. You have the right to raise objections to IRS actions or proposed actions. You may provide additional documentation to support your position. The IRS should review your response promptly and fairly. You have the right to receive a response if the IRS disagrees.
- The right to appeal an IRS decision in an independent forum. You have the right to a fair and impartial administrative appeal. This includes appeals of many IRS penalties. You have the right to receive a written appeal decision. You may take your case to court if necessary.
- The right to finality. You have the right to know deadlines for challenging IRS decisions. You have the right to know audit time limits for each tax year. You have the right to know when the IRS completes an audit.
- The right to privacy. You have the right to lawful and appropriate IRS inquiries. IRS actions should not be more intrusive than necessary. Your due process rights must be respected at all times. You may qualify for a collection due process hearing.
- The right to confidentiality. You have the right to expect the IRS to protect your personal information. The IRS cannot disclose information without legal authorization. The IRS must address improper use or disclosure by its personnel or others.
- The right to retain representation. You have the right to choose an authorized representative to represent you in your dealings with the IRS. You have the right to be informed that if you cannot afford to hire a representative, you might be eligible for assistance from Low-Income Taxpayer Clinics.
- The right to a fair and just tax system. You have the right to expect the tax system to 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, an independent organization within the IRS, if you’re experiencing financial difficulties or if the IRS has not resolved your issue properly and timely through normal channels.
The Taxpayer Bill of Rights aligns with the IRS’ mission to provide a positive customer experience.
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