The fair treatment of taxpayers is what the Taxpayer Bill of Rights is all about. In 2014, the IRS adopted this collection of 10 taxpayer rights proposed by the taxpayer's advocate. However, the IRS did not establish any new rights with this document. Instead, the Taxpayer Bill of Rights has combined the rights existing in all tax laws, regulations, and policies and grouped them into a single chapter, making them easier to find.
IRS employees are responsible for knowing and respecting these rights, ensuring that taxpayer affairs are handled properly in every interaction. You can find the Taxpayer Rights Bill on the IRS website and at IRS offices. Below is a summary of each right.
Taxpayer Rights: what to expect from the IRS
Whether you're dealing with the IRS in response to an audit or just filling out your annual return, know that the IRS grants you these basic rights as a taxpayer.
Right to challenge an IRS Decision in an independent forum: You have the right to a fair and impartial administrative appeal of most IRS decisions, including penalties. You should expect the IRS to provide a written response to the Office of Appeals' determination. IRS describes how to prepare for a protest if you disagree with the IRS findings.
Right to Challenge IRS Position and Be Heard: You have the right to object and provide additional documentation in response to official IRS actions or proposals. If you question a particular action, you should expect the IRS to immediately review your challenge and provide a response if it does not agree.
Right to Confidentiality: You possess the right to expect the IRS not to disclose any information you provide unless you allow it or the law allows it. If the return information is misused or distorted by an IRS employee, return preparer, or others, you should wait until the appropriate action is taken.
Right to Finality: You possess the right to know how long the IRS has to monitor a particular, fiscal year, collect a tax debt, or know when an audit is complete. Plus, you have the right to know how long it is allowed to challenge the IRS position.
Right to Retain Representation: You have the right to retain the services of an authorized representative of your choices, such as a Certified Public Accountant (CPA) or Registered Agent (EA), to represent you before the IRS. . If you cannot afford to be represented, you have the right to seek help from a low-income taxpayer clinic.
The right to a fair and equitable tax system: You have the right to expect the tax system to consider the circumstances and events that may affect your ability to pay, your liability, or even your ability to provide information at the right time. If you are having financial difficulties or the IRS did not resolve the issues correctly or quickly, you should expect to be eligible for help from the taxpayer's advocate service.
The right to be informed: You possess the right to know what you need to do to comply with tax laws. This includes clear explanations of the laws, procedures, rulings, and IRS findings regarding your tax account. For example, if the IRS denies your claim for a refund – even partially, they must explain the specific reason(s).
The right to pay no more than the correct amount of taxes: You have the right to pay only taxes legally owed, including interest and fines. You should also expect the IRS to correctly apply all payments made.
The Right to Quality Service: You have the right to immediate, courteous, and professional assistance, including easy-to-understand communications, when working with the IRS. In general, if you feel that your service was inadequate, you have the right to speak to a supervisor.
Your Right to Privacy: You can expect the IRS to be no more intrusive than necessary when conducting an investigation, review, or law enforcement action. You should also expect the IRS to respect all due process rights and, if necessary, to hold a due diligence hearing.
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