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:
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.
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.
The Right to Pay No More than the Correct Amount
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.
The Right to Challenge the IRS’s Position and Be
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.
The Right to Appeal an IRS Decision in an
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.
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.
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.
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.
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
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.