Home > Tax Blog > Taxpayers' Bill of Rights



TAX ATTORNEY'S BLOG




WEBEL LAW, PLLC
535 Fifth Avenue, Floor 4
New York, New York 10017
(646) 373-1055







TAXPAYERS' BILL OF RIGHTS










Taxpayer Bill of Rights





May 1, 2023


The Internal Revenue Service (IRS) adopted a Taxpayer Bill of Rights which pulls ten fundamental rights from the Internal Revenue Code. Listing and detailing the ten together helps make important code provisions transparent and understandable to taxpayers like you. The IRS wants you to be aware of your rights and regularly reminds their employees of your rights and expects them to apply your rights every encounter with taxpayers. Here's the list of ten, followed by more details about each.





About This Blog

This blog introduces important tax issues that may affect you while providing tax news, information, and entertainment while advertising for legal services this law firm provides.

As with the accompanying website, legal advice is neither intended nor given in this blog.

You should seek the advice of an attorney to discuss how the law may be applied to your unique legal situation.




Get a FREE Consultation With an Attorney

Call (646) 373-1055







1. The Right to Be Informed



Taxpayers have the right to know what they must do 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 be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

To learn more, click Right To Be Informed.



2. The Right To Quality Service



Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and speak to a supervisor about inadequate service.

To learn more, click Right To Quality Service.



3. 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.

To learn more, click Right To Pay No More than the Correct Amount of Tax.



4. 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, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS disagrees with their position.

To learn more, click Right To Challenge the IRS’s Position and Be Heard.



5. 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’ decision. Taxpayers generally have the right to take their cases to court.

To learn more, click Right To Appeal an IRS Decision in an Independent Forum.


6. The Right To Finality



Taxpayers have the right to know the maximum amount of time they 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. Taxpayers have the right to know when the IRS has finished an audit.

To learn more, click Right To Finality.




7. 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, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing.

To learn more, click Right To Privacy.



8. 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.

Click Right To Confidentiality.

9. 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.

To learn more, click Right To Retain Representation.




10. 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.

To learn more, click Right To a Fair and Just Tax System.






Get a Consultation With an Attorney

Call (646) 373-1055