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What is the Taxpayer Bill of Rights?

On Behalf of | Dec 29, 2022 | Tax Controversies |

Adopted in 2014, the Taxpayer Bill of Rights is a document that summarizes your legal rights as a taxpayer.

These rights were in place prior to 2014, but the Taxpayer Bill of Rights presents them in a straightforward manner.

What are your rights as a taxpayer?

The Taxpayer Bill of Rights condenses the tax code into fundamental rights. Some of them include:

  • The Right to Be Informed
  • The Right to Pay No More than the Correct Amount of Tax
  • The Right to Challenge the IRS’s Position and Be Heard
  • The Right to Appeal an IRS Decision in an Independent Forum
  • The Right to Privacy
  • The Right to Confidentiality

As a taxpayer, it is important to be aware of all of your rights.

What are the responsibilities of the IRS?

The IRS has an obligation to uphold the rights of taxpayers. For example, the IRS must keep you informed about taxes and penalties you owe. When communicating with taxpayers, the IRS should be professional and courteous and use plain language that is easy to understand.

The IRS must abide by time limits and deadlines for collecting taxes. For example, when you file a return, the IRS typically has three years to notify you of any additional tax you may owe.

The IRS must respect your right to a fair legal process, including the right to representation. During an audit interview, the IRS must generally stop the interview until you have consulted with your representative.

The Taxpayer Bill of Rights is an important document designed to help you understand your rights and protections as a taxpayer.