Tax Season May be Over, but the Taxpayer Bill of Rights Applies Year-Round

Although filing season might be over for most taxpayers, the IRS is available year-round for any questions. They also have a Taxpayer Bill of Rights, which promises the level of service and information you will receive when working with the IRS.

Here are the ten fundamental rights you have as a taxpayer when interacting with the IRS:

The right to be informed: As a taxpayer, you must know what is required to comply with tax laws.
The right to quality service: You will receive prompt, courteous, professional assistance.
The right to pay no more than the correct amount of tax: You only pay what is legally due, including interest and penalties.
The right to challenge the IRS’ position and be heard: You can object to IRS actions and provide further justification with documentation.
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.
The right to finality: You have the right to know how much time you have to challenge an IRS position and how soon the IRS must audit your taxes.
The right to privacy: All IRS inquiries, examinations, and enforcement will not be more intrusive than necessary.
The right to confidentiality: Taxpayers have the right to expect that their tax information will remain confidential.
The right to retain representation: Taxpayers have the right to retain an authorized representative of their choice to represent them in their interactions with the IRS.
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 liabilities and their ability to pay or provide information in a timely fashion.

*This information is not intended to be a substitute for specific, individualized tax advice. We suggest that you discuss your specific tax issues with a qualified tax professional.

Tip adapted from IRS.gov⁴

Footnotes and Sources

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