Taxpayer Bill of Rights

Every taxpayer has fundamental rights when interacting with the IRS. Below is a summary of the IRS Taxpayer Bill of Rights.

1. 1
   The Right to Be Informed

   Taxpayers have the right to know what they need to do to comply with tax laws. They are entitled to clear explanations of laws and IRS procedures.
2. 2
   The Right to Quality Service

   Taxpayers have the right to receive prompt, courteous, and professional assistance: and to speak to a supervisor about inadequate service.
3. 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 payments applied properly.
4. 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 IRS actions.
5. 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, and generally have the right to take their case to court.
6. 6
   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 time the IRS has to audit.
7. 7
   The Right to Privacy

   Any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, with respect for due process rights.
8. 8
   The Right to Confidentiality

   Taxpayers have the right to expect that any information they provide will not be disclosed unless authorized.
9. 9
   The Right to Retain Representation

   Taxpayers have the right to retain an authorized representative of their choice when dealing with the IRS.
10. 10
    The Right to a Fair and Just Tax System

    Taxpayers have the right to expect the system to consider facts and circumstances that might affect underlying liabilities, the ability to pay, or the ability to provide information timely.