Skip to content
Get started

Taxpayer Bill of Rights

Did you know that as a taxpayer, you have specific rights? It’s reassuring to know that in our country, if you don’t agree with how you’re being treated by the IRS, you have the right to stand up for yourself.

people talking

Protect from unfair treatment

The Taxpayer Bill of Rights (TBOR) is there to protect you from unfair treatment. It makes sure the IRS is transparent and held accountable. Established in 1988, the TBOR outlines your rights, like being informed about your taxes, receiving quality service, appealing decisions, and keeping your information private.

 

Explore more
rules written out

Clear rules for taxpayers and IRS

These rights are in place to make sure you’re treated fairly while dealing with the complicated tax system. With clear rules for both taxpayers and the IRS, the TBOR helps create trust and confidence in how the tax system operates.

 

Explore more

Your Rights as a Taxpayer

The Right to Be Informed

Taxpayers have the right to know what they need to do to comply with tax laws. This includes clear explanations of the laws in all tax forms, instructions, publications, notices, and other correspondence. Taxpayers are entitled to be informed of decisions about their tax accounts and receive clear explanations of the outcomes.

The Right to Quality Service

 Taxpayers have the right to receive prompt, courteous, and professional assistance. They should be spoken to in a way that’s easy to understand and receive clear and straightforward communications. If the service provided is inadequate, taxpayers have the right to speak to a supervisor.

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 any interest or penalties.

The Right to Challenge and Be Heard

Taxpayers have the right to raise objections and provide additional documentation in response to formal actions or proposed actions. These objections and documents should be considered promptly and fairly, and taxpayers will receive a response if they disagree with the IRS’s position.

The Right to Appeal Decisions in an Independent Forum

Taxpayers are entitled to a fair and impartial appeal process for most decisions, including many penalties. They also have the right to a written response regarding the decision. In most cases, taxpayers can take their cases to court.

The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge a decision, as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers also have the right to know when an audit is finished.

The Right to Privacy

Taxpayers have the right to expect that any inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary. This includes respecting due process rights, such as protections against unreasonable search and seizure, and providing a collection due process hearing when applicable.

The Right to Confidentiality

Taxpayers have the right to expect that any information they provide will remain confidential unless authorized by the taxpayer or required by law. Taxpayers can expect appropriate actions to be taken against those who wrongfully use or disclose their return information.

The Right to Retain Representation

Taxpayers have the right to choose and retain a representative of their choice to assist them in dealing with the IRS.

The Right to a Fair and Just Tax System

Taxpayers have the right to expect that the tax system will fairly consider their facts and circumstances.