Taxpayer Bill
of Rights
The following page is for informational and educational purposes only. It is not legal advice and it does not create an attorney-client relationship with our clinic. If you need help please Contact Us.
In 2014, the IRS approved a set of rights for taxpayers called the Taxpayer Bill of Rights. Proposed by former National Taxpayer Advocate Nina Olson, these rights are for everyone when dealing with the IRS. The Taxpayer Bill of Rights organizes the rights in the tax code into ten basic rights:
The Right to Be Informed
Taxpayers have the right to understand what they must do to follow tax laws. They should get clear explanations of the laws and IRS procedures in forms, instructions, publications, notices, and letters. They also have the right to know about IRS decisions on their taxes and receive clear explanations of the results.
The Right to Quality Service
Taxpayers have the right to get quick, polite, and professional help from the IRS. They should be talked to in a way that's easy to understand and receive clear and simple communications from the IRS. They also have the right to complain if the service is not good enough.
The Right to Pay No More Than the Correct Amount of Tax
Taxpayers can pay only the amount of tax they owe by law, and the IRS should correctly apply all tax payments.
The Right to Challenge the IRS’s Position and Be Heard
Taxpayers can raise objections and provide more documents when the IRS takes formal actions or proposed actions. The IRS should look at their concerns and documents fairly and quickly. If the IRS doesn't agree, taxpayers should get a response.
The Right to Appeal an IRS Decision in an Independent Forum
Taxpayers have the right to a fair appeal of most IRS decisions, including many penalties. They should get a written response about the decision from the Appeals Office. Usually, taxpayers can also take their cases to court.
The Right to Finality
Taxpayers can find out the longest time they have to dispute the IRS's stance and the longest time the IRS can review a specific tax year. They also have the right to know when the IRS completes an audit.
The Right to Privacy
Taxpayers can expect that any IRS investigation or action will follow the law, be as unobtrusive as needed, and respect all their rights, including search and seizure protections and, if applicable, a collection due process hearing.
The Right to Confidentiality
Taxpayers can trust that information they share with the IRS won't be revealed without their permission or as allowed by law. They can also expect the IRS to look into and take proper action against any employees, tax preparers, or others who misuse or disclose taxpayer information improperly.
The Right to Retain Representation
Taxpayers can choose and keep a representative to help them in their interactions with the IRS. If they can't afford a representative, they have the right to be informed that they might qualify for help from a Low Income Taxpayer Clinic.
The Right to a Fair and Just Tax System
Taxpayers can expect the tax system to take into account their specific situation, like factors affecting what they owe, their ability to pay, or their ability to give information on time. If taxpayers face financial problems or if the IRS doesn't resolve their tax issues properly and on time through regular channels, they have the right to get help from the Taxpayer Advocate Service.