Know Your Taxpayer Bill of Rights

September 28, 2019

Every taxpayer has a set of fundamental rights
and the IRS has an obligation to protect them. The “Taxpayer Bill of Rights” groups the
taxpayer rights found in the tax code into 10 categories. Know these rights when interacting with the
IRS. A good way to learn about them is by reading
Publication 1, Your Rights as a Taxpayer. Below are the descriptions of each right,
as listed in Publication 1: The Right to Be Informed. Taxpayers have the right to know what to do
in order to comply with the tax laws. They are entitled to clear explanations of
the laws and IRS procedures on all tax forms, instructions, publications, notices and correspondence. They have the right to know about IRS decisions
affecting their accounts and receive clear explanations of the outcomes. The Right to Quality Service. Taxpayers have the right to receive prompt,
courteous and professional assistance in their interactions with the IRS. They also have the right to be spoken to in
a way they can easily understand, to receive clear and easily understandable communications
from the IRS, and 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 raise objections
and provide additional documentation in response to formal IRS actions or proposed actions. They also have the right to expect the IRS
to consider their timely objections promptly and fairly and to receive a response if the
IRS does not agree with their position. 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 many penalties and have the right
to receive a written response regarding the Office of Appeals’ a decision. Taxpayers generally have the right to take
their cases to court. The Right to Finality. Taxpayers have the right to know the maximum
amount of time they have to challenge an IRS position as well as the amount of time the
IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the
IRS has finished an audit. The Right to Privacy. Taxpayers have the right to expect that any
IRS inquiry, audit or enforcement action will comply with the law and be no more intrusive
than necessary, and will respect all due process rights, including search and seizure protections
and will provide, where applicable, a collection due process hearing. The Right to Confidentiality. Taxpayers have the right to expect that any
information they provide to the IRS will not be disclosed unless authorized by the taxpayer
or by law. Taxpayers have the right to expect appropriate
action will be taken against employees, return preparers, and others who wrongfully use or
disclose taxpayer return information. The Right to Retain Representation. Taxpayers have the right to retain an authorized
representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance
from a Low Income Taxpayer Clinic if they cannot afford representation. The Right to a Fair and Just Tax System. Taxpayers have 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. Taxpayers have the right to receive assistance
from the Taxpayer Advocate Service if they are experiencing financial difficulty or if
the IRS has not resolved their tax issues properly and timely through its normal channels. The IRS will include Publication 1 when sending
a taxpayer notices on a range of issues, such as an audit or collection matter. Publication 1 is available in English and
Spanish. All IRS facilities will publicly display the
rights for taxpayers. Avoid scams. The IRS will never initiate contact using
social media or text message. First contact generally comes in the mail. Those wondering if they owe money to the IRS
can view their tax account information on to find out.

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