In 2014, the IRS passed a taxpayer bill of rights, as proposed by former National Taxpayer Advocate Nina Olson. It applies to all taxpayers in their dealings with the IRS. The Taxpayer Bill of Rights summarizes the existing rights in the Tax Code into ten fundamental rights and makes them clear, understandable and accessible. Every taxpayer has a number of fundamental rights that they should be aware of when dealing with the IRS. Learn about your rights and our obligations to protect them. Taxpayers have the right to expect that the information they provide to the IRS will not be disclosed unless authorized by the taxpayer or the law. Taxpayers have the right to expect appropriate action to be taken against employees, tax preparers and others who unlawfully use or disclose tax return information. Taxpayers have the right to expect that the tax system will take into account facts and circumstances that could affect their underlying liabilities, solvency or ability to provide information in a timely manner. Taxpayers are entitled to receive assistance from the Taxpayer Advocate Service if they are in financial difficulty or if the IRS has not resolved their tax issues properly and in a timely manner through its usual channels. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be approached in a way they can easily understand, to receive clear and easy-to-understand communications from the IRS, and to speak to a supervisor about inadequate service.

Learn more about your right to challenge the IRS`s position and be heard. Taxpayers have the right to know the maximum time they have to challenge the IRS`s position, as well as the maximum time the IRS has to review a particular tax year. Taxpayers have a right to know when the IRS conducted an audit. Taxpayers have the right to expect that any IRS investigation, audit, or enforcement action will comply with the law and be no more intrusive than necessary, respect all due process rights, including protection from search and seizure, and provide for a collection hearing, if applicable. Taxpayers are entitled to a fair and impartial administrative remedy against most IRS decisions, including numerous penalties, and are entitled to receive a written response to the appeals office decision. Taxpayers generally have the right to take their case to court. Learn more about your right to challenge an IRS decision in an independent forum. Taxpayers have the right to pay only the amount of tax owed by law, including interest and penalties, and to have all tax payments properly enforced by the IRS. Learn more about your right not to pay more than the exact amount of tax.

Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect the IRS to promptly and fairly review their objections and documents in a timely manner, and to receive a response if the IRS disagrees with their position. Taxpayers have a right to know what they need to do to comply with tax laws. You are entitled to clear explanations of IRS laws and procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions regarding their tax accounts and to receive clear explanations of the results. Taxpayers have the right to pay only the amount of tax legally owed and have all tax payments made by the IRS. Learn more about your right to a fair and equitable tax system. The right to be informedThe right to quality servicesThe right not to pay more than the correct amount of taxThe right to challenge the IRS`s position and to be heardThe right to challenge an IRS decision in an independent forumThe right to finalityThe right to privacyThe right to confidentialityThe right to retaining representationThe right to a fair and equitable tax system Taxpayers have the right right: to appoint an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek help at a low-income clinic if they cannot afford representation.