Before filing this year, be aware of the fundamental rights you have as a taxpayer.
They’re enumerated in a list established by Congress as part of the official Internal Revenue Code.
Right to be Informed
You are entitled to complete and understandable information about what must be done to comply with tax burdens and any applicable laws. These details may be shared in forms, publications, direct instructions, official notices and correspondence.
Right to Quality Service
You are entitled to “prompt, courteous and professional” service from IRS personnel. If answers aren’t easily understandable or otherwise inadequate, you have the right to speak to a supervisor.
Right to Pay Correct Amount
You are entitled to a specific tax bill, payable on a specific date, including any interest or penalties. Taxpayers also have a right to have all payments directed properly.
Right to Challenge
You are entitled to object and provide additional documentation to refute any formal IRS action or proposed action. You also have the right to be heard promptly and fairly, and to receive a response from the IRS.
Right to Independent Appeal
You are entitled to an impartial administrative appeal of most decisions, including many IRS penalties.
Taxpayers also have a right to receive written responses detailing any decision by the Office of Appeals, and generally to take these cases to court.
Right to Finality
You are entitled to know the maximum amount of time allowed to challenge the IRS, the maximum amount of time the IRS has to audit a tax year, and the maximum amount of time you have to collect a debt. Taxpayers also have the right to know when an IRS audit has been concluded.
Right to Privacy and Confidentiality
You have a right to expect any IRS inquiry to comply with privacy laws and due process rights. None of this information is to be disclosed unless authorized by the law or the taxpayer.
Right to Representation
You are entitled to authorized representation, including assistance from the Low Income Taxpayer Clinic if needed.
Right to Fairness and Justice
You are entitled to consideration of extenuating circumstances that impact liabilities or your ability to pay.
