Overview of the Taxpayer Bill of Rights
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Overview of the Taxpayer Bill of Rights

September 24, 2019

The Right to Be Informed, to Quality Service, to Pay No More than the Correct Amount of Tax. The Right to Challenge the IRS’s Position and
Be Heard, to Appeal an IRS Decision in an Independent
Forum. The Right to Finality, to Privacy, to Confidentiality, to Retain Representation; and the Right to a Fair and Just Tax System. These ten rights make up the Taxpayer Bill of
Rights. When it was adopted by the IRS in 2014, the Taxpayer Bill of Rights did not create new
rights. The Internal Revenue Code, as well as other
laws, regulations, and IRS administrative
policies already contained many taxpayer rights and
protections. However, because the Tax Code is so large and
complex many taxpayers are unaware of their rights. In fact, a 2012 survey by the Taxpayer Advocate
Service revealed that only 46% of taxpayers believed they had any rights before the IRS, and only 11% of those actually knew what those
rights were. The Taxpayer Bill of Rights makes it easier for
taxpayers to understand their rights by taking the rights embedded in the tax code
and grouping them into ten broad categories. All IRS employees are responsible for knowing,
observing and protecting these rights. Congress recently added these ten fundamental
taxpayers’ rights to the tax code and mandated that the IRS Commissioner
ensure that its employees are familiar with and act in accordance with these rights. For more information about taxpayers’ rights,
visit TaxpayerAdvocate.irs.gov.

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