Taxpayer Rights

Every taxpayer has fundamental rights they should understand when interacting with the IRS. Familiarize yourself with these rights and the IRS's responsibility to uphold them:

  • The Right to Be Informed

  • The Right to Quality Service

  • 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 Finality

  • The Right to Privacy

  • The Right to Confidentiality

  • The Right to Retain Representation

  • The Right to a Fair and Just Tax System

  • The Right to Pay Only the Correct Amount of Tax

    Taxpayers are entitled to pay only the legally required amount of tax, including any applicable interest and penalties, and to ensure that the IRS accurately applies their payments.

  • The Right to Dispute the IRS's Position and Be Heard

    Taxpayers have the right to challenge IRS actions or proposals by presenting objections and additional documentation. They can expect the IRS to review their submissions promptly and fairly and to provide a response if their position is not accepted.

  • The Right to an Equitable and Just Tax System

    Taxpayers have the right to expect the tax system to account for their unique circumstances, including factors affecting their tax liabilities, ability to pay, or timely submission of information. They also have the right to seek assistance from the Taxpayer Advocate Service if they face financial hardship or if the IRS fails to resolve their tax issues effectively and in a timely manner through standard procedures.

  • The Right to Have Representation

    Taxpayers have the right to choose an authorized representative to act on their behalf in dealings with the IRS.

    If they cannot afford representation, they are entitled to seek assistance from a Low Income Taxpayer Clinic.

  • The Right to Privacy and Confidentiality

    Taxpayers have the right to expect that any information they provide to the IRS will remain confidential, unless disclosure is authorized by the taxpayer or required by law. They also have the right to expect that appropriate actions will be taken against employees, return preparers, and others who improperly use or disclose taxpayer information.

  • The Right to Personal Privacy

    Taxpayers have the right to expect that any IRS inquiry, audit, or enforcement action will adhere to the law, be as non-intrusive as necessary, and respect all due process rights, including protections against unreasonable search and seizure. When applicable, they are entitled to a collection due process hearing.

  • The Right to Closure and Certainty

    Taxpayers have the right to know the maximum time allowed to challenge the IRS's position, as well as the time limit for the IRS to audit a specific tax year or collect a tax debt. They also have the right to be informed when the IRS has completed an audit.

  • The Right to Appeal an IRS Decision in an Independent Forum

    Taxpayers have the right to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and to receive a written response from the Office of Appeals regarding its decision. In most cases, taxpayers also have the right to take their cases to court.

  • The Right to Receive Information

    Taxpayers have the right to understand what they need to do to comply with tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They also have the right to be informed about IRS decisions regarding their tax accounts and to receive clear explanations of the results.

  • The Right to Receive Quality Service

    Taxpayers have the right to prompt, courteous, and professional assistance from the IRS. They are entitled to clear and easily understandable communication, to have information presented in a way they can comprehend, and to speak with a supervisor if they experience unsatisfactory service.