Following the format of the Bill of Rights, the first ten amendments to the U.S. Constitution, the IRS has published a new “Taxpayer Bill of Rights.” The document—also called Publication 1 (Your Rights as a Taxpayer)—incorporates several tax law provisions and summarizes taxpayer rights as follows:
- 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. Taxpayers 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 manner they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
- 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.
- 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. They 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. They 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. They have the right to expect that appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
- The Right to Representation. Taxpayers have the right to retain an authorized representative 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 in a timely manner. They have the right to receive assistance from the Taxpayer Advocate Service if they experience financial difficulty or if the IRS has not resolved their tax issues through its normal channels.
The IRS has posted the Taxpayer Bill of Rights on its website. It will also include a printed version in correspondence it mails to taxpayers.