Know Your Taxpayer Rights
The Right to Be Informed: You are entitled to clear explanations of the laws in all tax forms, notices, and correspondences. You have the right to be informed of IRS decisions about your tax accounts and to receive clear explanations of the outcomes.
The Right to Quality Service: You have a right to prompt, courteous, and professional assistance in dealing with the IRS.
The Right to Pay No More than the Correct Amount of Tax: You have a right to pay only the amount of tax legally due.
The Right to Challenge the IRS’s Position and Be Heard: You have a right to raise objections in response to formal IRS actions/ proposed actions, and expect that the IRS will consider your objections timely if you have provided documentation, regardless of whether or not the IRS agrees with your position.
The Right to Appeal an IRS Decision in an Independent Forum: You are entitled to a fair and impartial appeal of most IRS decisions and have the right to receive a written response of the decision. You also have the right to take the matter to tax court.
The Right to Finality: You have the right to know the maximum amount of time you have to challenge the IRS’s position, as well as the maximum amount of time the IRS has to collect a tax debt. You have the right to know when the IRS has finished an audit.
The Right to Privacy: You have the right to expect that any IRS action will comply with the law, respect due process, and be no more intrusive than necessary.
The Right to Confidentiality: You have the right to expect that any information you provide to the IRS will not be disclosed unless authorized by you or by law.
The Right to Retain Representation: You have the right to retain an authorized representative of your choice to represent you in dealings with the IRS.
The Right to a Fair and Just Tax System: You have the right to expect the tax system to consider circumstances that might affect your ability to pay or provide information timely. You have the right to receive assistance from the Taxpayer Advocate Service if you are experiencing financial difficulty or if the IRS has not resolved your tax issue properly and timely.
Sophie Venter, student outreach intern
