Dealing with the IRS can be intimidating, especially if you’re facing an audit, collections process, or simply trying to resolve a tax issue. Many taxpayers are unaware that the IRS has established a formal Taxpayer Bill of Rights to ensure fairness and transparency in every interaction.
Whether you’re filing late taxes, entering a payment plan, or responding to a letter from the IRS, understanding your rights can make all the difference.
What Is the Taxpayer Bill of Rights?
The Taxpayer Bill of Rights (TBOR) was adopted by the IRS in 2014 as a means to help individuals better understand their legal protections. Inspired by decades of taxpayer advocacy, the TBOR consolidates existing rights found throughout the tax code into ten clear and accessible categories.
The TBOR applies to all taxpayers, whether individuals or businesses, and serves as the foundation for the IRS to provide ethical and fair treatment.
Why the Taxpayer Bill of Rights Matters
Navigating IRS procedures can feel overwhelming. Without a clear understanding of your IRS rights, you might unknowingly give up options or protections you are legally entitled to. The Taxpayer Bill of Rights ensures:
- You receive accurate information
- You can appeal decisions
- You have access to assistance
- Your personal information remains confidential
Understanding these rights helps level the playing field, giving you the tools to challenge errors, respond appropriately to audits, and access the support of the Taxpayer Advocate Service when needed.
The 10 Fundamental Rights Explained
Let’s explore the ten rights every taxpayer has when dealing with the IRS:
The Right to Be Informed
Taxpayers have the right to know what they need to do to comply with the tax laws. This means:
- IRS notices, letters, and publications must clearly explain tax obligations and provide instructions on how to respond.
- You should receive accurate and timely updates on changes in the tax code or procedures.
Example: If the IRS sends a notice about unpaid taxes, it must provide a clear explanation of how the amount was calculated and how to dispute it if needed.
The Right to Quality Service
You are entitled to prompt, courteous, and professional assistance from the IRS. This includes:
- Clear communication in a language you understand.
- Respectful treatment, even in collections or audits.
- Help from IRS employees who are knowledgeable and responsive.
Tip: If you receive unprofessional treatment or unclear guidance, you can report the issue or request help from the Taxpayer Advocate Service.
The Right to Pay No More Than the Correct Amount of Tax
You should only pay the exact amount legally owed, nothing more.
- This includes tax, penalties, and interest.
- If you overpay or qualify for deductions or credits, you have the right to claim them.
Example: If a math error led to an inflated tax bill, you can file a correction or request an abatement of penalties.
The Right to Challenge the IRS’s Position and Be Heard
You can raise objections or provide documentation in response to IRS notices, and the IRS is required to consider your arguments fairly.
- Your side of the story matters.
- You’re entitled to a timely response.
Example: If you receive a letter stating you owe more tax due to unreported income, you can submit records or explanations to challenge it.
The Right to Appeal an IRS Decision in an Independent Forum
You have the right to a fair administrative appeal and can even take your case to court.
- Appeals are reviewed independently of the office that made the original decision.
- You’ll receive a written response and explanation.
Tip: If you disagree with an IRS audit outcome, you can request a hearing with the IRS Office of Appeals.
6. The Right to Finality
The tax process shouldn’t go on indefinitely. You have the right to:
- Know how long you have to challenge IRS decisions.
- Know how long the IRS has to audit your return or collect tax.
Example: Generally, the IRS has 3 years to audit a return. After that, you have peace of mind that the return is closed unless fraud is suspected.
The Right to Privacy
IRS actions must respect your rights and only be as intrusive as necessary.
- The IRS must follow the law and not overstep boundaries.
- Collection actions (like liens or levies) must be reasonable and justified.
Example: If the IRS wants to garnish wages, it must follow proper notification procedures and offer you a chance to appeal or negotiate.
The Right to Confidentiality
Your tax information is protected by law and cannot be shared without your permission.
- Unauthorized disclosures or data breaches can be reported and penalized.
Tip: If a third party knows about your IRS case without your consent, you may have grounds for a privacy complaint.
The Right to Retain Representation
You can choose to be represented by a qualified professional in all dealings with the IRS.
- This includes CPAs, enrolled agents, or tax attorneys.
- If you can’t afford one, you may qualify for low-income taxpayer clinics.
Note: The IRS must respect your representative and cannot bypass them to deal directly with you (unless legally required).
The Right to a Fair and Just Tax System
The IRS must consider your specific circumstances, including:
- Financial hardship
- Medical issues
- Natural disasters or other uncontrollable events
Example: If you can’t afford to pay your full tax bill, the IRS may offer installment agreements or “Currently Not Collectible” status.
How These Rights Apply in Real-Life IRS Situations
Understanding your IRS rights isn’t just theory; it can directly impact your tax situation. Here’s how these rights play out:
During an IRS Audit
- Right to Challenge and Be Heard: You can present documentation and reasoning.
- Right to Appeal: You may request a review by the IRS Office of Appeals.
During Collections
- Right to Finality: You should know when collection actions will occur.
- Right to a Fair and Just Tax System: If you’re facing financial hardship, the IRS may offer alternative payment arrangements.
During Communication
- Right to Be Informed: The IRS must clearly explain why you owe money.
- Right to Quality Service: You should expect respectful interactions.
For example, if you receive a tax notice stating you owe back taxes, you can use the Taxpayer Advocate Service to help clarify the issue and potentially delay collection efforts while your case is reviewed.
What to Do If Your Rights Are Violated
If you believe your IRS rights have been violated, take action:
- Document the Issue: Save all notices, emails, and call logs.
- Contact the IRS Directly: Try resolving the issue with a representative.
- File a Complaint: Use IRS Form 911 to request assistance from the Taxpayer Advocate Service.
- Hire Representation: A tax attorney or enrolled agent can speak on your behalf.
The Taxpayer Bill of Rights empowers individuals by guaranteeing transparency, fairness, and due process in IRS dealings. Whether you’re facing an audit, setting up a payment plan, or trying to resolve back taxes, knowing these rights gives you the confidence and tools to protect yourself.If you’re unsure how to exercise these rights or need help dealing with the IRS, don’t go it alone. Reach out to a trusted tax resolution expert or explore our blog at for more guidance.
Written by: Thomas Brooks
Published: October 6, 2025