Taxpayer Bill of Rights Explained

Do you know your rights as a taxpayer?

Every taxpayer in the United States has a set of basic rights when dealing with the IRS; the Taxpayer Bill of Rights (TABOR). In 2014, TABOR was proposed as a way of grouping the existing rights in the tax code, developed in 1988, into an easy-to-follow list. This list includes 10 rights that every lawful taxpayer has at any time of the year whether they are filing their returns, paying taxes, or going through an audit.

Taxpayer Bill of Rights

Taxpayers have a right to:

1. Be Informed – The right to know what to do to comply with the tax laws.
2. Quality Service – The right to receive prompt, courteous and professional assistance when working with the IRS.
3. Pay No More than the Correct Amount of Tax – The right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
4. Challenge the IRS’s Position and Be Heard – The right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions.
5. Appeal an IRS Decision in an Independent Forum – The right to a fair and impartial administrative appeal of most IRS decisions.
6. Finality – The right to know when the IRS has finished an audit.
7. Privacy – The right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.
8. Confidentiality – The right to expect that any information taxpayers provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.
9. Retain Representation – The right to retain an authorized representative of the taxpayer’s choice to represent them when working with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.  
10. A Fair and Just Tax System – The right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay or ability to provide information timely.

If you have any questions about the Taxpayer Bill of Rights and how they apply to you, please contact our tax team.