Taxpayer Bill of Rights
Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them.
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.
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.
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. 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.
The Tax Relief Survey is the fastest and most accurate way to find out if you qualify for the IRS Fresh Start Program. If you want to see if you’re eligible Click Here.
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.
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.
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.
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.
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.
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.
Tax Payer’s Advocacy Panel (TAP)
The Taxpayer Advocacy Panel is a Federal Advisory Committee to the IRS with members representing taxpayers from all walks of life. Its role is to help identify tax issues of importance to taxpayers and provide a taxpayer perspective on key programs, products, and services that are administered by the IRS.
The Taxpayer Advocate Service has two main roles. First, they assist individual taxpayers by working with them when their problems with the IRS cannot be resolved at their local IRS office. Second, they work to improve the IRS’s taxpayer service and protection for those who are vulnerable to unfair treatment within the tax system—the poor, military members overseas, taxpayers with disabilities or limited English proficiency or caregivers who have responsibilities at home such as children under age 13.
Members of the Taxpayer Advocacy Panel (TAP) are independent and confidential advisors who provide an important link between taxpayers and IRS officials by soliciting suggestions or ideas from citizens, and serving on project committees working with IRS program owners. Members participate in meetings and focus groups to develop and submit recommendations to improve the IRS, which may include changes to IRS policies, procedures or practices; changes to forms; providing explanations for specific rulings or advice; developing guides on how to report income or expenses; and improving customer service.
The Tax Relief Survey is the fastest and most accurate way to find out if you qualify for the IRS Fresh Start Program. If you want to see if you’re eligible Click Here.
Working with (TAP)
You can get help from the Taxpayer Advocate Service if you have a problem with the IRS and the normal channels haven’t worked. The TAS is an independent office within the IRS. If you qualify for help, they’ll assign you a dedicated advocate who will help you resolve your problem. Your advocate will provide you with their name, phone number and employee number, and will acknowledge your communications in a timely manner. They’ll review your issue with independence and impartiality, and keep you updated on their progress, including anticipated timelines for actions. And they’ll advise you on how to avoid federal tax problems in the future. In order to help your advocate give you the best possible support, you’ll need to provide some information too.