You Have Tax Rights, Do You Know Them?
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 what you need to do to comply with tax laws. The IRS should provide you with a clear explanation of the law and procedures in all its forms, instructions, publications, notices and correspondence. You have the right to be informed of IRS decisions regarding your tax accounts and to receive clear explanations of the outcomes.
- 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 understandable communications from the IRS; and to file complaints about inadequate service.
- The right to pay no more than the correct amount of tax. You have the right to pay only the amount of tax that is legally due and to have the tax agency apply all tax payments correctly.
- The right to challenge the IRS' position and be heard. You have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions. You should expect the IRS to consider your timely objections and documentation promptly and fairly, and you should receive a response if the IRS disagrees with your position.
- 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. You have the right to receive a written response regarding the Office of Appeals' decision and the right to take your case to court.
- The right to finality. You have the right to know the maximum amount of time allowed to challenge the IRS' position, as well as the maximum amount of time the IRS has for auditing a particular tax year. You have the right to know when the tax agency has completed an audit.
- 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, respecting all due process rights including search and seizure protections. You may also be entitled to a collection due-process hearing (where applicable).
- 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 the IRS to investigate and take action against its employees, return preparers and others who wrongfully use or disclose taxpayer information.
- 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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