Whether it’s tax time or summertime, taxpayers have fundamental rights under the law when they interact with the IRS. The Taxpayer Bill of Rights presents these rights in 10 categories.
Here is a wrap-up of these rights with links to more information about each right:
Taxpayers have the right to know what is required to comply with the tax laws.
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.
Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties.
Taxpayers have the right to object to formal IRS actions or proposed actions and provide justification with additional documentation.
Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including certain penalties.
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 expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.
Taxpayers have the right to expect that their tax information will remain confidential.
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 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.
Publication 1, Your Rights as a Taxpayer
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