Understanding the taxpayer’s right to quality service

IRS Tax Tip 2021-95, July 1, 2021

It’s important for all taxpayers to know their rights in case they need to work with the agency on a tax matter. The Taxpayer Bill of Rights, lists and defines 10 fundamental rights of every taxpayer. Included on that list is the Right to Quality Service:

Taxpayers have the right to:

  • Receive prompt, courteous, and professional assistance from the IRS.
  • Be spoken to in a way they can easily understand.
  • Receive clear and easily understandable communications from the IRS.
  • Speak to a supervisor about inadequate service.

Here are some things taxpayers can expect when working with the IRS:

  • IRS representatives will listen objectively. They will consider all relevant information.
  • The representative will answer questions promptly, accurately and thoroughly.
  • When collecting tax, the IRS will treat people with courtesy.
  • The agency usually only contacts taxpayers between 8 a.m. and 9 p.m.
  • The IRS won’t contact the taxpayer’s employer if the agency knows the employer doesn’t allow such contact.
  • The IRS won’t make aggressive phone calls that threaten arrest or prison.
  • The agency must provide the taxpayer with information about how to get help from the Taxpayer Advocate Service in all statutory notices of deficiency.
  • If someone is eligible for Low Income Taxpayer Clinic, the IRS will provide information about options for legal help.

Taxpayers can find answers to most tax questions on IRS.gov. Taxpayers can also contact the IRS directly by calling the number on the top right corner of all notices and letters.

More information