Do you have rights as a taxpayer?
The answer is YES!
1. The Right to Be Informed
Taxpayers have the right to know what is required 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 know about IRS decisions affecting their accounts and clear explanations of the outcomes.
2. The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS and the freedom to speak to a supervisor about inadequate service. Communications from the IRS should be clear and easy to understand.
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. They should also expect the IRS to apply all tax payments properly.
4. The Right to Challenge the IRS’s Position and Be Heard
Taxpayers have the right to object to formal IRS actions or proposed actions and provide justification with additional documentation. They should expect that the IRS will consider their timely objections and documentation promptly and fairly. If the IRS does not agree with their position, they should expect a response.
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 certain penalties. Taxpayers have the right to receive a written response regarding a decision from the Office of Appeals. Taxpayers generally have the right to take their cases to court.
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 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 concludes an audit.
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. They should expect such proceedings to respect all due process rights, including search and seizure protections. The IRS will provide, where applicable, a collection due process hearing.
8. The Right to Confidentiality
Taxpayers have the right to expect that their tax information will remain confidential. The IRS will not disclose information unless authorized by the taxpayer or by law. Taxpayers should expect the IRS to take appropriate action against employees, return preparers, and others who wrongfully use or disclose their return information.
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.
10. 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 underlying liabilities, ability to pay, or ability to provide information timely.
Frequently Asked Questions
What are taxpayer rights?
Taxpayer rights are a set of ten fundamental protections granted to all U.S. taxpayers when interacting with the IRS. These include the right to be informed, to quality service, to pay only the correct amount, to challenge IRS decisions, to appeal, and more.
Can I dispute an IRS decision?
Yes, taxpayers have the right to challenge an IRS position and be heard. You can object to or provide documentation against proposed IRS actions, and the IRS is required to consider your input fairly and respond appropriately.
How can I protect my privacy with the IRS?
Taxpayers have the right to privacy. IRS actions must comply with the law and cannot be unnecessarily intrusive. This includes respecting your due process rights and limiting the scope of investigations or audits.
Is my tax information confidential?
Yes. The IRS is required to keep your tax information confidential unless you authorize disclosure or it’s mandated by law. They must take action against anyone who improperly accesses or shares your information.
Am I allowed to have legal representation in tax matters?
Absolutely. Taxpayers have the right to retain an authorized representative to communicate with the IRS on their behalf. If you can’t afford one, you may qualify for help from a Low Income Taxpayer Clinic.