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IRS.gov Website
Publication 334
taxmap/pubs/p334-040.htm#en_us_publink1000313649

Chapter 11
Your Rights
as a Taxpayer(p45)


The first part of this chapter explains some of your most important rights as a taxpayer. The second part explains the examination, appeal, collection, and refund processes.
taxmap/pubs/p334-040.htm#en_us_publink1000313650

Taxpayer Bill of Rights(p45)

rule
All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights, which the IRS adopted in June of 2014, takes existing rights in the tax code and groups them into the following 10 broad categories, making them easier to understand. Explore your rights and our obligations to protect them.
taxmap/pubs/p334-040.htm#en_us_publink1000313651

The right to be informed.(p45)

rule
Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
taxmap/pubs/p334-040.htm#en_us_publink1000313652

The right to quality service.(p45)

rule
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
taxmap/pubs/p334-040.htm#en_us_publink1000313653

The right to pay no more than the correct amount of tax.(p45)

rule
Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
taxmap/pubs/p334-040.htm#en_us_publink1000313654

The right to challenge the IRS’s position and be heard.(p45)

rule
Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
taxmap/pubs/p334-040.htm#en_us_publink1000313655

The right to appeal an IRS decision in an independent forum.(p45)

rule
Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.
taxmap/pubs/p334-040.htm#en_us_publink1000313656

The right to finality.(p45)

rule
Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.
taxmap/pubs/p334-040.htm#en_us_publink1000313657

The right to privacy.(p45)

rule
Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.
taxmap/pubs/p334-040.htm#en_us_publink1000313658

The right to confidentiality.(p45)

rule
Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
taxmap/pubs/p334-040.htm#en_us_publink100013485

The right to retain representation.(p45)

rule
Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
taxmap/pubs/p334-040.htm#en_us_publink100013486

The right to a fair and just tax system.(p45)

rule
Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.