Exercise Your Taxpayer Rights This Tax Season


Taxpayers have certain rights when dealing with the IRS. Every taxpayer should be aware of these rights so that they can use them to receive efficient and fair service from the IRS and the tax system.

The 10 fundamental rights that every taxpayer has are:

1.     The Right to Be Informed

You have the right to know what you need to do to comply with tax laws. The IRS must provide you with clear explanation of the tax laws and IRS procedures so that you can follow them to remain in compliance. You also have the right to be informed about your tax account and any changes made to it.

2.     The Right to Quality Service

You have the right to receive polite and courteous service from the IRS. The IRS must communicate information to you in a simple manner so that you can fully understand it.

3.     The Right to Pay No More than the Correct Amount of Tax

You have the right to pay only the amount of tax legally owed. Back taxes include interest and penalties. The IRS must provide you with accurate information on your taxes.

4.     The Right to Challenge the IRS’s Position and Be Heard

You have the right challenge IRS positions and to expect the IRS to consider your objections and documentation promptly and fairly, and to provide you with a timely and proper response.

5.     The Right to Appeal an IRS Decision in an Independent Forum

You have the right to appeal against an IRS decision and have the right to receive a written response regarding the Office of Appeals’ decision. You can also take your case to the court.

6.     The Right to Finality

You have the right to know the maximum amount of time that you have to challenge the IRS’s position. You also have the right know the maximum amount of time the IRS has to audit or collect tax debt. You have the right to know when the IRS has finished an audit.

7.     The Right to Privacy

You have the right to expect the IRS to respect all due process rights. Furthermore, you have to right to expect that any IRS examination will be no more intrusive than is necessary.

8.     The Right to Confidentiality

You have the right to expect that any information you provide to the IRS will not be disclosed unless authorized by you or by law.

9.     The Right to Retain Representation

You have the right to choose the kind of representative you want in your dealings with the IRS. You can seek help from a Low Income Taxpayer Clinic if you cannot afford to hire professional assistance.

10. The Right to a Fair and Just Tax System

You have the right to expect the tax system to be fair and just, and to consider facts and circumstances that might affect your tax liabilities, ability to pay, or ability to provide information timely.



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