Every taxpayer has a set of fundamental rights. You should be aware of these
rights when you interact with the Internal Revenue Service.
The “Taxpayer Bill of Rights” takes the many existing rights in the tax code
and groups them into 10 broad categories. That makes them easier to find and to
understand.
You can find a list of your rights and the IRS’s obligations to protect them
in
Publication
1, Your Rights as a Taxpayer. It includes the following:
1. The Right to Be Informed..
Taxpayers have the right to know what they need to do to comply with the tax
laws. They are entitled to clear explanations of the laws and IRS procedures in
all tax forms, instructions, publications, notices and correspondence. They
have the right to be informed of IRS decisions about their tax accounts and to
receive clear explanations of the outcomes.
2. The Right to Quality Service.
Taxpayers have the right to receive prompt, courteous, and professional
assistance in their dealings with the IRS, to be spoken to in a way they can
easily understand, to receive clear and easily understandable communications
from the IRS and to speak to a supervisor about inadequate service.
3. The Right to Pay No More than the Correct Amount of Tax.
Taxpayers have 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.
4. The Right to Challenge the IRS’s Position and Be Heard.
Taxpayers 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 their timely objections and documentation promptly
and fairly, and to receive a response if the IRS does not agree with their
position.
5. The Right to Appeal an IRS Decision in an Independent Forum.
Taxpayers are entitled to a fair and impartial administrative appeal of most
IRS decisions, including many penalties, and have the right to receive a
written response regarding the Office of Appeals’ decision. Taxpayers generally
have the right to take their cases to court.
6. The Right to Finality.
Taxpayers 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 a particular tax year or collect a tax debt. Taxpayers have the right
to know when the IRS has finished an audit.
7. The Right to Privacy.
Taxpayers 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, and will respect all due process rights, including search and
seizure protections, and will provide, where applicable, a collection due
process hearing.
8. The Right to Confidentiality.
Taxpayers 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. Taxpayers
have the right to expect appropriate action will be taken against employees,
return preparers, and others who wrongfully use or disclose taxpayer return
information.
9. The Right to Retain Representation.
Taxpayers have the right to retain an authorized representative of their choice
to represent them in their dealings with the IRS. Taxpayers have the right to
seek assistance from a Low Income Taxpayer Clinic if they cannot afford
representation.
10. The Right to a Fair and Just Tax System.
Taxpayers 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. Taxpayers 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 tax issues properly
and timely through its normal channels.
The IRS is trying to increase the number of Americans who know and
understand their rights under the tax law. To expand awareness, the IRS is
making Publication 1 available in multiple languages on IRS.gov. This important
publication is available in
English,
Chinese,
Korean,
Russian,
Spanish
and
Vietnamese.
The IRS will include Publication 1 when sending notices to taxpayers on a
range of issues, such as an audit or collection matter. All IRS facilities will
publicly display the rights for taxpayers and employees to see.
The IRS released the Taxpayer Bill of Rights following extensive discussions
with the Taxpayer Advocate Service. TAS is an independent office inside the IRS
that represents the interests of U.S. taxpayers.
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