Directly sourced from the IRS – keep this list handy to understand your protections when dealing with the IRS.
Every taxpayer has a set of fundamental rights. The IRS is obligated to protect these rights and help you understand them. Here’s a summary of what you’re entitled to:
✅ The Right to Be Informed
You have the right to know what you need to do to comply with the tax laws. This includes clear, accessible explanations in IRS forms, instructions, notices, and correspondence.
✅ The Right to Quality Service
You’re entitled to prompt, courteous, and professional help from the IRS. You should be spoken to in clear language and can ask to speak with a supervisor if you receive inadequate service.
✅ The Right to Pay No More than the Correct Amount of Tax
You have the right to pay only what you legally owe—nothing more—including interest and penalties, and to have your payments applied properly.
✅ The Right to Challenge the IRS’s Position and Be Heard
You can object to IRS actions and provide supporting documentation. The IRS must consider your objections fairly and respond if they disagree.
✅ The Right to Appeal an IRS Decision in an Independent Forum
You have the right to a fair appeal of IRS decisions and to take most tax issues to court.
✅ The Right to Finality
You’re entitled to know how much time you have to challenge IRS actions, how long the IRS has to audit or collect, and when an audit is complete.
✅ The Right to Privacy
IRS inquiries and enforcement must be lawful and no more intrusive than necessary, respecting your due process rights.
✅ The Right to Confidentiality
Any information you provide must be kept confidential unless authorized by you or by law. Misuse of taxpayer information must result in appropriate consequences.
✅ The Right to Retain Representation
You may have an authorized representative (like an enrolled agent or tax professional) speak with the IRS on your behalf. If you can’t afford one, you may qualify for help from a Low Income Taxpayer Clinic.
✅ The Right to a Fair and Just Tax System
Your personal circumstances should be considered, including your ability to pay and provide necessary information. You may also seek assistance from the Taxpayer Advocate Service if you’re facing unresolved tax issues or financial hardship.
To view the full IRS Taxpayer Bill of Rights, visit:
https://www.taxpayeradvocate.irs.gov/taxpayer-rights/