Taxpayer Bill of Rights

1. 1

   The right to be informed

   Taxpayers have the right to know what they need to do to comply with tax laws.

2. 2

   The right to quality service

   Taxpayers have the right to receive prompt, courteous, and professional assistance.

3. 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.

4. 4

   The right to challenge the IRS's position and be heard

   Taxpayers have the right to raise objections and provide additional documentation.

5. 5

   The right to appeal an IRS decision in an independent forum

   Taxpayers are entitled to a fair and impartial administrative appeal.

6. 6

   The right to finality

   Taxpayers have the right to know the maximum time to challenge an IRS position and when an audit is finished.

7. 7

   The right to privacy

   Taxpayers have the right to expect that IRS inquiries will be no more intrusive than necessary.

8. 8

   The right to confidentiality

   Taxpayers have the right to expect that information provided will not be disclosed unless authorized.

9. 9

   The right to retain representation

   Taxpayers have the right to retain an authorized representative of their choice.

10. 10

    The right to a fair and just tax system

    Taxpayers have the right to expect the tax system to consider facts and circumstances that could affect liabilities or ability to pay.

Source: IRS — Taxpayer Bill of Rights ↗