This is the first tip in a two-part
summary of the rights granted to all taxpayers.
Every
taxpayer has rights. The
Taxpayer Bill of Rights takes these rights from the tax code and groups
them into 10 categories. Taxpayers interacting with the IRS should know their
rights, which are highlighted in Publication
1, Your Rights as a Taxpayer.
The Right to Be Informed. Taxpayers have
the right to know how to comply with tax laws. They are entitled to clear
explanations of the laws and IRS procedures. Taxpayers have the right to know
about IRS decisions affecting their accounts with clear explanations of the
outcomes.
The Right to Quality Service. Taxpayers have
the right to receive prompt, courteous and professional assistance when dealing
with the IRS. They also have the right to speak with a supervisor about
inadequate service. Communications from the IRS should be clear and easy to
understand.
The Right to Pay No More Than the
Correct Amount of Tax. Taxpayers must pay only the amount of tax legally
due. This includes interest and penalties. The IRS must apply all tax payments
properly.
The Right to Challenge the IRS’s
Position and Be Heard. Taxpayers have the right to object to formal IRS
actions or proposed actions. They can also provide justification with
additional documentation. Taxpayers can expect the IRS to consider timely
objections and documentation promptly and fairly. Taxpayers can expect a
response when the IRS disagrees with the taxpayer’s position.
The Right to Appeal an IRS Decision
in an Independent Forum. Taxpayers are entitled to a fair and
impartial appeal of most IRS decisions. This includes appealing certain
penalties. Taxpayers have the right to receive a written response regarding a
decision from the IRS. Taxpayers generally have the right to take their case to
court.
The IRS
will include Publication 1 when sending a notice on a range of issues, such as
an audit or collection matter. Publication 1 is available in English
and Spanish.
All IRS facilities publicly display the rights for taxpayers.
More
Information:
- What the Taxpayer Bill of
Rights Means for You
- IR-2014-72,
IRS Adopts "Taxpayer Bill of Rights;" 10 Provisions to be
Highlighted on IRS.gov, in Publication 1
- IR-2014-80,
IRS "Taxpayer Bill of Rights" Now Available in 6 Languages; 10
Key Rights Outlined in Updated Publication 1
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