As recommended by the National Taxpayer Advocate, the IRS has adopted a Taxpayer Bill of Rights. The Taxpayer Bill of Rights groups the dozens of existing rights in the Internal Revenue Code into ten fundamental rights, and makes these rights more clear, more understandable, and more quickly available to taxpayers. “At their core, taxpayer rights are human rights” – National Taxpayer Advocate Nina E. Olson Your rights as a taxpayer Taxpayer Bill of Rights You have rights as a taxpayer when dealing with the IRS. Publication 1 PDF, Your Rights as a Taxpayer Your Civil Rights are Protected Understanding Your Rights Your rights to retain representation You have the right to retain an authorized representative of your choice to represent you in your dealings with the IRS. Power of Attorney For those who qualify, the Low Income Taxpayer Clinic program offers low- to no-cost tax assistance. Your rights in IRS processes Examination The IRS accepts most returns as filed but if your return is audited, you have rights. If the IRS proposes additional tax and you don’t agree that you owe it, you have the right to challenge that decision. Publication 556 PDF: Examination of Returns, Appeal Rights, and Claims for Refunds Collection If the IRS moves to collect overdue tax from you, you have rights. If you owe tax but can’t pay in full, you may be able to pay in installments or appeal the collection action. Publication 5107 PDF: The IRS Collection Process: Your Rights and Responsibilities Publication 594 PDF: The IRS Collection Process Frequently Asked Questions for IRS Collection Procedures Online Payment Arrangement Application Appeals You have the right to appeal many actions the IRS taken in examination and collection. Topic 151: Your Appeal Rights Publication 5 PDF: Your Appeal Rights and How to Prepare a Protest if You Don't Agree The Taxpayer Advocate Service (TAS) is an independent organization within the IRS and is your voice at the IRS. TAS is led by the National Taxpayer Advocate and has employees throughout the country whose job is to make sure every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving your tax problems that you haven’t been able to solve on your own. Visit TAS website Taxpayer Bill of Rights What you should know
