Tax Tip 2026-01: The Taxpayer Bill of Rights: Providing fundamental protection for all taxpayers

IRS Tax Tips

Jan. 6, 2026

Issue Number: Tax Tip 2026-01

The Taxpayer Bill of Rights: Providing fundamental protection for all taxpayers

By law, all taxpayers have fundamental rights when they’re interacting with the IRS. It’s important that all taxpayers know and understand their rights. The Taxpayer Bill of Rights presents these rights in 10 categories.

Here’s an overview of these rights. For full official details about each right, click the links below.

The right to be informed
Taxpayers have the right to know what they need to do to comply with the tax laws.

The right to quality service
Taxpayers have the right to receive prompt, courteous and professional assistance when working with the IRS and the freedom 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 object to formal IRS actions or proposed actions and provide justification with additional documentation.

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 certain penalties.

The right to finality
Taxpayers have the right to know the maximum amount of time they have to challenge an IRS position and the maximum amount of time the IRS must audit a particular tax year or collect a tax debt.

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.

The right to confidentiality
Taxpayers have the right to expect that their tax information will remain confidential.

The right to retain representation
Taxpayers have the right to retain an authorized representative of their choice to represent them in their interactions with the IRS.

The right to a fair and just tax system
Taxpayers have the right to expect fairness from the tax system. This includes considering all facts and circumstances that might affect their liabilities, ability to pay or provide information timely.

More information

Subscribe to IRS Tax Tips

Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov.

This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

This email was sent to [email protected] by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Tax Tip 2026-01: The Taxpayer Bill of Rights: Providing fundamental protection for all taxpayers

Useful Links:

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: Tax Tip 2026-01

IRS Tax Tip 2023-44: Employers: Watch out for Employee Retention Credit schemes

IRS video tax tip: Direct Deposit for Your Tax Refund

Tax Tip 2025-58:Out-of-pocket classroom costs could be offset with Educator Expense Deduction

IRS video tax tip: How to Pay Your Taxes

IRS video tax tip: Easy Steps to Protect Your Computer and Phone

IRS video tax tip: Amending a Return

Useful Links:

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: Tax Tip 2026-01

Similar Posts