IRS Taxpayer Bill of Rights.
Your Rights as a Taxpayer. 10 Fundamental Protections Every Taxpayer Has
Presented by Spoonful Financial Services
Right 1
1. The Right to Be Informed
Know Your Obligations
You have the right to know what you need to do to comply with tax laws.
Demand Clear Answers
You are entitled to clear explanations in all forms, instructions, notices, and correspondence, and the IRS must inform you of any decisions made about your tax account.
Right 2
2. The Right to Quality Service
Expect Respect
You have the right to prompt, courteous, and professional assistance from the IRS.
Help is Available
Communications must be clear and understandable, and you can request to speak with a supervisor if service falls short.
Right 3
3. The Right to Pay No More Than the Correct Amount of Tax
Pay What's Owed
You have the right to pay only the amount of tax legally due. This includes interest and penalties.
Payments Applied Promptly
The IRS must also apply all tax payments to your account properly.
Right 4
4. The Right to Challenge the IRS's Position and Be Heard
Your Voice Matters
You have the right to object to IRS actions or proposed actions and to submit documentation supporting your position.
An Answer
The IRS must consider your objections fairly and provide a response when it disagrees with you.
Right 5
5. The Right to Appeal an IRS Decision in an Independent Forum
You Can Appeal
You have the right to a fair and impartial appeal of most IRS decisions, including certain penalties.
Written Response
You are entitled to a written response regarding the Office of Appeals' decision. Generally, you have the right to take your case to court.
Right 6
6. The Right to Finality
Audit Time Limits
You have the right to know the maximum amount of time you have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt.
Audit Completion
You also have the right to know when an audit is complete and the matter is closed.
Right 7
7. The Right to Privacy
Law Compliance
You 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.
Due Process
The IRS must respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.
Right 8
8. The Right to Confidentiality
Information Protection
You have the right to expect that information you provide to the IRS will not be disclosed unless authorized by you or required by law.
Action Taken
You have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose your return information.
Right 9
9. The Right to Retain Representation
You have the right to retain an authorized representative
Attorney
Retain an authorized attorney to represent you before the IRS .
CPA
A Certified Public Accountant can represent you before the IRS.
Enrolled Agent
An Enrolled Agent is authorized to represent you before the IRS.
Low Income Taxpayer Clinic
If you cannot afford representation, you may qualify for assistance through a Low Income Taxpayer Clinic.
Right 10
10. The Right to a Fair and Just Tax System
Consideration of Circumstances
You have the right to expect the tax system to consider your individual facts and circumstances, including your ability to pay or ability to provide information timely.
Taxpayer Advocate Service
If you are experiencing financial difficulty or the IRS has not resolved your issue properly and timely through normal channels, you have the right to assistance from the Taxpayer Advocate Service.
Have Questions About Your Tax Situation or Your Rights with the IRS?
Contact Spoonful Tax Division. We're here to help you understand and exercise every right you have as a taxpayer.