What Is the Taxpayer Bill of Rights?
Understand your core protections as a taxpayer and the official channels available for assistance when you have an unresolved problem with the IRS.
The Taxpayer Bill of Rights is a document for anyone interacting with the Internal Revenue Service. In 2014, the IRS adopted ten rights that consolidate numerous existing protections from the U.S. tax code to make them more accessible and understandable. This framework is detailed in IRS Publication 1, Your Rights as a Taxpayer, which is often included with IRS notices.
The bill provides a clear reference for the standards of treatment you should expect during any process involving the IRS. It does not create new rights but organizes pre-existing ones into a more user-friendly format. This makes the protections more visible on the IRS website and in agency facilities.
The Ten Fundamental Rights Explained
The Right to Be Informed
Taxpayers are entitled to clear explanations of tax laws and IRS procedures in all forms, notices, and correspondence. If you receive a notice that your tax return is being examined, you have the right to a clear explanation of the process and why information is being requested. The IRS must also inform you of any decisions made about your tax account and explain the outcomes.
The Right to Quality Service
This right ensures prompt, courteous, and professional assistance in all dealings with the IRS. Communications should be easily understood, and if you feel the service is inadequate, you have the right to speak with a supervisor. For example, an IRS representative should be patient and provide a clear answer to your questions.
The Right to Pay No More than the Correct Amount of Tax
You have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all payments correctly. If you discover after filing that you overpaid by missing a deduction, you have the right to file an amended return and claim a refund.
The Right to Challenge the IRS’s Position and Be Heard
This right allows you to raise objections and provide additional documentation in response to formal IRS actions. The IRS must consider your timely objections fairly and provide a response if it disagrees with your position. If you dispute an audit report’s findings, you can submit a statement with supporting evidence to challenge them.
The Right to Appeal an IRS Decision in an Independent Forum
Taxpayers are entitled to a fair and impartial administrative appeal for most IRS decisions, including many penalties. You have the right to receive a written response from the IRS Office of Appeals. If you disagree with an audit’s outcome, you can request a conference with the Office of Appeals, which is separate from the division that conducted the examination.
The Right to Finality
This right provides clarity on time limits for the IRS to audit you and for you to challenge an IRS position. The IRS generally has three years from your filing date to assess additional tax. This period can be extended to six years if you have understated your gross income by more than 25%. In cases of a fraudulent return or a failure to file, there is no time limit. Once tax is assessed, the IRS has ten years to collect the debt.
The Right to Privacy
The IRS must respect your right to privacy and should not engage in intrusive inquiries or examinations unless necessary. For example, an IRS agent conducting an audit should only request documents relevant to the tax year in question and not ask for personal information that has no bearing on your tax liability.
The Right to Confidentiality
The IRS is required to protect any information you provide from unauthorized disclosure. The agency must take action against any employee or tax preparer who wrongfully uses or discloses your return information. Your tax records cannot be shared with other government agencies or the public unless authorized by law or by you.
The Right to Retain Representation
You have the right to hire an authorized representative, such as a CPA or attorney, to represent you in your dealings with the IRS. If you cannot afford representation, you may be eligible for assistance from a Low Income Taxpayer Clinic (LITC). You can authorize a qualified professional to handle all communication and meetings with the IRS on your behalf.
The Right to a Fair and Just Tax System
This right entitles you to a system that considers facts and circumstances that might affect your underlying tax liabilities, your ability to pay, or your ability to provide information on time. You can expect the IRS to consider options such as an Offer in Compromise or an installment agreement if you are unable to pay your full tax debt.
The Role of the Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS dedicated to protecting taxpayer rights. Its mission is to assist individuals and businesses who are trying to resolve problems with the IRS that have not been fixed through normal agency channels. The service is free and confidential, providing a safety net for those facing significant difficulties with the tax system.
To receive assistance from TAS, a taxpayer must meet specific criteria. One qualifier is experiencing a significant financial hardship due to an IRS issue, such as being unable to afford basic living expenses. Another trigger for TAS intervention is facing an immediate threat of adverse action, like a bank levy or wage garnishment.
If you have tried to resolve an issue with the IRS but have experienced a delay of more than 30 days, you may be eligible for help. The TAS acts as your voice within the IRS, ensuring your case is handled properly and that your rights under the Taxpayer Bill of Rights are upheld.
Requesting Assistance from the TAS
Information and Form Preparation
The primary method for requesting help is by completing and submitting Form 911, Request for Taxpayer Advocate Service Assistance. Before filling out the form, you should gather necessary information, including your name and taxpayer identification number exactly as they appear on your tax return.
You will need to provide a clear description of your tax problem. This narrative should detail the specific actions the IRS has taken or failed to take and explain any financial difficulty the issue is causing. You should also summarize your previous attempts to resolve the matter with the IRS, including dates of contact.
Submission and Next Steps
Once Form 911 is complete and signed, you can submit it by fax or mail to the appropriate TAS office for your geographic area. The correct fax numbers and mailing addresses are available on the Taxpayer Advocate Service website or in IRS Publication 1546.
After your Form 911 is received, you can expect to be contacted by a TAS employee. If you qualify for assistance, your case will be assigned to a single advocate who will work with you from start to finish. This advocate will listen to your situation, explain the steps needed for resolution, and keep you informed.