Your Rights as a Taxpayer: The Taxpayer Bill of Rights

Date: July 31, 2023

Have you ever wondered what rights you have as a taxpayer in the United States? The Taxpayer Bill of Rights, enacted in 2015, details the fundamental rights that taxpayers have against the IRS in paying and disputing their tax obligations. The bill of rights applies to every single taxpayer, regardless of the taxpayer’s income level. 

 

There are ten rights included in the Taxpayer Bill of Rights. They are: 

  1. The right to be informed 
  • This means that there should be clear explanations of what is expected of the taxpayer and what decisions are made regarding their IRS accounts. 
  1. The right to quality service 
  • This means that communication from the IRS should be done in a way that the taxpayer can understand. 
  1. The right to pay no more than the correct amount of taxes 
  • This right declares that taxpayers only have to pay what they are legally obligated to pay and nothing more. 
  1. The right to challenge the IRS’s position and be heard 
  • Taxpayers have the right to raise timely objections to decisions made by the IRS and to receive a timely response from the IRS. 
  1. The right to appeal an IRS decision in an independent forum 
  • Taxpayers have the right to a fair and impartial administrative appeal of most IRS decisions and to go to court in most cases. 
  1. The right to finality 
  • This means that the timelines set for taxpayer and for the IRS should be clear to both parties. 
  1. The right to privacy 
  • IRS inquiries will be no more intrusive than necessary and will comply with all of the taxpayer’s rights. 
  1. The right to confidentiality 
  • Information that taxpayers provide to the IRS will should be unlawfully disclosed. 
  1. The right to retain representation 
  • Taxpayers may obtain a representative to assist them as they deal with the IRS. This includes representation by Low Income Taxpayer Clinics. 
  1. The right to a fair and just tax system 
  • If normal channels of communication with the IRS are not successful, a taxpayer may seek the help of the Taxpayer Advocate Service. 

 

For more information, visit:

https://www.irs.gov/taxpayer-bill-of-rights

https://www.americanbar.org/groups/taxation/publications/abataxtimes_home/18may/18may-pbm-roberson-the-taxpayer-bill-of-rights/#:~:text=In%202015%2C%20Congress%20enacted%20the,Internal%20Revenue%20Service%20(IRS).

If you have questions or would like to consult with an attorney, contact the Indiana Legal Services Low Income Taxpayer Clinic at tax.clinic@ilsi.net or (812) 339-7668.

Claire Thiel,
Low Income Taxpayer Clinic Law Clerk

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