An overview of the Taxpayer Bill of Rights

2022, Tax Tips / By

IRS Tax Tip 2022-174, November 14, 2022

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.

For full official details about each right, visit 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.