Taxpayer Bill of Rights

The Taxpayer Bill of Rights applies to all taxpayers in their dealings with the IRS. It groups existing rights in the tax code into ten fundamental rights and makes them clear, understandable, and accessible.

These rights also guide the advocacy work the Taxpayer Advocate Service does for taxpayers.

The ten fundamental rights

1. The Right to Be Informed. Taxpayers have the right to know what they need to do to comply with tax laws and to receive clear explanations of IRS decisions.
2. The Right to Quality Service. Taxpayers have the right to receive prompt, courteous, and professional assistance from the IRS and to receive clear, easily understandable communications.
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, including interest and penalties, and to have the IRS apply all tax payments 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 and to receive a timely response.
5. The Right to Appeal an IRS Decision in an Independent Forum. Taxpayers are generally entitled to a fair and impartial administrative appeal of most IRS decisions, including penalties.
6. The Right to Finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS, the maximum time the IRS has to audit a particular tax year, and when the IRS has finished an audit.
7. The Right to Privacy. Taxpayers have the right to expect that IRS inquiries, examinations, and enforcement actions will comply with the law and be no more intrusive than necessary.
8. The Right to Confidentiality. Taxpayers have the right to expect that information provided to the IRS will not be disclosed unless authorized by the taxpayer or by law.
9. The Right to Retain Representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in dealings with the IRS.
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 might affect their underlying liabilities, ability to pay, or ability to provide information timely.

Need help with an IRS problem?

If you have been unable to resolve a tax problem through normal IRS channels, the Taxpayer Advocate Service may be able to help.

For additional information, visit the IRS Taxpayer Bill of Rights page.