Taxpayers interact with the IRS for many reasons. In all these interactions with the IRS, even if taxpayers are simply asking an IRS representative questions about taxes or responding to an IRS letter, taxpayers have fundamental rights. These are outlined in the Taxpayer Bill of Rights.
Aside from making sure taxpayers are aware of these rights, the IRS educates its workforce about them. The IRS has an expectation that all employees will apply these rights to every encounter with taxpayers.
Here are the ten taxpayer rights with links to previous tax tips that outline each right along with details about when a taxpayer would take advantage of it.
- The Right to Be Informed
- The Right to Quality Service
- The Right to Pay No More than the Correct Amount of Tax
- The Right to Challenge the IRS’s Position and Be Heard
- The Right to Appeal an IRS Decision in an Independent Forum
- The Right to Finality
- The Right to Privacy
- The Right to Confidentiality
- The Right to Retain Representation
- The Right to a Fair and Just Tax System
Source – Issue Number: Tax Tip 2018-144 (IRS)