Did you know that as a taxpayer you have certain rights that are outlined and available to you in the "Taxpayer Bill of Rights?" In a 2012 taxpayer survey, only 46 percent of participants indicated that they believed they had rights before the IRS. The fact that so many taxpayers were unaware of their rights was one of the reasons the IRS worked to bring the Taxpayer Bill of Rights to American taxpayers in 2015. The Bill includes these ten basic rights.
1. The Right to Be Informed. Taxpayers have the right to know what is needed to comply with the tax law. They are entitled to clear explanations of the law and IRS procedures.
2. The Right to Quality Service. Taxpayers have the right to receive prompt, courteous, and professional assistance in dealings with the IRS. Communications must be easily understandable.
3. The Right to Pay No More than the Correct Amount of Tax. Taxpayers have the right to pay only legally due tax, including interest and penalties, and to have all tax payments applied properly.
4. The Right to Challenge the IRS's Position and Be Heard. Taxpayers have the right to raise objections and provide additional documentation in response to IRS actions.
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. They generally have the right to take cases to court.
6. The Right to Finality. Taxpayers have the right to know the time allowed for challenging the position of the IRS and when an audit is finished.
7. The Right to Privacy. Taxpayers have the right to expect that any IRS action will comply with the law and be no more intrusive than necessary.
8. The Right to Confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized.
9. The Right to Retain Representation. Taxpayers have the right to retain an authorized representative to represent them in their dealings with the IRS.
10. The Right to a Fair and Just Tax System. Taxpayers have the right to expect consideration of facts and circumstances that might affect their situation.
If you have questions about your rights as a taxpayer, we're here to help.