Tax Tip 2024-02: The Taxpayer Bill of Rights protects all taxpayers year-round

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Issue Number: Tax Tip 2024-02

The Taxpayer Bill of Rights protects all taxpayers year-round

The Taxpayer Bill of Rights is the 10 rights all taxpayers have any time they interact with the IRS. These rights cover a wide range of topics and issues, and they explain what taxpayers can expect if they need to work with the IRS on a tax matter. This includes when a taxpayer files a return, pays taxes, responds to a letter or notice, goes through an audit or appeals an IRS decision.

Taxpayer Bill of Rights

Taxpayers have a right to:

• Be Informed – The right to know what to do to comply with the tax laws.

• Quality Service – The right to receive prompt, courteous and professional assistance when working with the IRS.

• Pay No More than the Correct Amount of Tax – 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.

• Challenge the IRS’s Position and Be Heard – The right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions.

• Appeal an IRS Decision in an Independent Forum – The right to a fair and impartial administrative appeal of most IRS decisions.

• Finality – The right to know when the IRS has finished an audit.

• Privacy – The right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.

• Confidentiality – The right to expect that any information taxpayers provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.

• Retain Representation – The right to retain an authorized representative of the taxpayer’s choice to represent them when working with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.  

• A Fair and Just Tax System – 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 timely.

More Information:
Taxpayer Advocate Service

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