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
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System
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.
Fact Sheet
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.
Fact Sheet
Fact Sheet
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 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.
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