Taxation Tacos – IRS Taxpayer Bill of Rights
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Taxation Tacos – IRS Taxpayer Bill of Rights

September 13, 2019


Taxpayers have fundamental rights under the
law. The “Taxpayer Bill of Rights” presents these rights in 10 categories. This helps
taxpayers when they interact with the IRS. Publication 1, Your Rights as a Taxpayer,
highlights a list of taxpayer rights and the agency’s obligations to protect them. Here
is a wrap-up of the Taxpayer Bill of Rights: The Right to Be Informed.
Taxpayers have the right to know what is required to comply with the tax laws. They are entitled
to clear explanations of the laws and IRS procedures in all tax forms, instructions,
publications, notices and correspondence. They have the right to know about IRS decisions
affecting their accounts and clear explanations of the outcomes. The Right to Quality Service.
Taxpayers have the right to receive prompt, courteous and professional assistance in their
dealings with the IRS and the freedom to speak to a supervisor about inadequate service.
Communications from the IRS should be clear and easy to understand. 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. They should also expect the IRS
to 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.
They should expect that the IRS will consider their timely objections and documentation
promptly and fairly. If the IRS does not agree with their position, they should expect a
response. 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. Taxpayers have
the right to receive a written response regarding a decision from the Office of Appeals. 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 and the maximum 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 concludes an audit. 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. They should expect such proceedings
to respect all due process rights, including search and seizure protections. The IRS will
provide, where applicable, a collection due process hearing. The Right to Confidentiality.
Taxpayers have the right to expect that their tax information will remain confidential.
The IRS will not disclose information unless authorized by the taxpayer or by law. Taxpayers
should expect the IRS to take appropriate action against employees, return preparers
and others who wrongfully use or disclose their 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 fairness from the tax system. This includes considering
all 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 notice to taxpayers on a range of issues,
such as an audit or collection matter. IRS offices display the rights for taxpayers and
employees to see. Publication 1 is available in English, Chinese,
Korean, Russian, Spanish and Vietnamese. All taxpayers should keep a copy of their
tax return. Beginning in 2017, taxpayers using a software product for the first time may
need their Adjusted Gross Income (AGI) amount from their prior-year tax return to verify
their identity. Taxpayers can learn more about how to verify their identity and electronically
sign tax returns at Validating Your Electronically Filed Tax Return.

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