Did you know your rights as a US taxpayer have been in effect since 1954?
Congress enacted them in section 7803(a)(3) of the US Code.
They are commonly referred to as The Taxpayer Bill of Rights. They are summarized in IRS Publication 1 thanks to the years of hard work and efforts of Nina Olson1.
The Taxpayer Bill of Rights serves as a window into the IRS's obligations towards you, ensuring equitable treatment and providing a user-friendly guide to taxpayers' rights, including the option to seek representation2. Additionally, it offers a concise overview of IRS processes such as examinations, appeals, collections, and refunds.
Upon reviewing the 2018 Facebook US District Court challenge regarding appeal rights, it becomes evident that the court recognizes these rights as already provided for in other sections of the US code, particularly title 26 U.S.C. Nonetheless, we appreciate these rights as they delineate the opportunities available to ensure the fair administration of tax laws in accordance with the Internal Revenue Code provisions.
The Taxpayers' Bill of Rights
The Right to Be Informed Taxpayers have the right to know what they need to do to comply with the tax laws.
- They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
The Right to Quality Service
2. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
The Right to Pay No More than the Correct Amount of Tax
3. Taxpayers have 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.
The Right to Challenge the IRS’s Position and Be Heard
4. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
The Right to Appeal an IRS Decision in an Independent Forum
5. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
The Right to Finality
6. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.
The Right to Privacy
7. 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, and will respect all due process rights, including search and seizure protections, and will provide, where applicable, a collection due process hearing.
The Right to Confidentiality
8. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
The Right to Retain Representation
9. 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 seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
The Right to a Fair and Just Tax System
10. Taxpayers have 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. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
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Reference
1Ms. Olson was the National Taxpayer Advocate from 2001 to 2019. The National Taxpayer Advocate is the head of the Office of the Taxpayer Advocate, is appointed by the Secretary of Treasury, and reports directly to the Commissioner of Internal Revenue. Your rights as a taxpayer are outlined in IRS Publication 1 and are detailed below.
2Looking for representation for a tax matter? Sign up to connect with pros today!