IRS Resources
Taxpayer Bill of Rights
Learn the 10 fundamental rights every taxpayer has when dealing with the IRS.
Know Your Rights as a Taxpayer
Every taxpayer has fundamental rights when dealing with the Internal Revenue Service. The Taxpayer Bill of Rights organizes these protections into 10 important categories, helping taxpayers understand what they can expect when filing, paying taxes, responding to IRS notices, undergoing an examination, or resolving a tax matter.
Below is each Right with a short summary and a link to the full IRS document of each Bill's Right.
1. The Right to Be Informed
Taxpayers have the right to understand what they need to do to comply with tax laws and to receive clear explanations of IRS decisions affecting their accounts.
IRS — The Right to Be Informed
2. The Right to Quality Service
Taxpayers have the right to prompt, courteous, professional assistance and communications they can clearly understand.
IRS — The Right to Quality Service
3. The Right to Pay No More Than the Correct Amount of Tax
Taxpayers should pay only the amount legally due, including applicable interest and penalties, with payments properly applied.
IRS — Pay No More Than the Correct Amount of Tax
4. The Right to Challenge the IRS's Position and Be Heard
Taxpayers may object to IRS actions, provide supporting documentation, and expect their objections to receive fair consideration.
5. The Right to Appeal an IRS Decision in an Independent Forum
Taxpayers have the right to a fair and impartial appeal of most IRS decisions and may have the option to take certain disputes to court.
IRS — The Right to Appeal an IRS Decision in an Independent Forum
6. The Right to Finality
Taxpayers have the right to know how long they have to challenge an IRS decision and how long the IRS has to audit or collect a tax debt.
7. The Right to Privacy
Taxpayers have the right to expect IRS inquiries and enforcement actions to follow 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 remain private unless disclosure is authorized by law or by the taxpayer.
IRS — The Right to Confidentiality
9. The Right to Retain Representation
Taxpayers have the right to choose an authorized representative to assist or represent them in dealings with the IRS.
IRS — The Right to Retain Representation
10. The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider circumstances that may affect their tax liability, ability to pay, or ability to provide information.
IRS — The Right to a Fair and Just Tax System
