IRS Taxpayer Advocate Service and Taxpayer Bill of Rights

The Taxpayer Advocate Service is an independent organization within the IRS whose job it is to make sure every taxpayer is treated fairly and that they understand their rights. The Taxpayer Advocate Service offers free guidance for resolving tax problems. There are independent Taxpayer Advocates in each state who can help when a tax issue is causing personal financial difficulties, immediate threat of adverse action, as well as when the IRS fails to respond to your inquiries. Contact your local Taxpayer Advocate

The Taxpayer Bill of Rights says that every taxpayer has the following rights:

• The right to be informed – taxpayers have the right to know what they need to do to comply with tax laws and have the right to be informed of IRS decisions about their tax accounts.
• The right to quality service – taxpayers have the right to be treated courteously and professionally when dealing with the IRS, and be spoken to in a way that is easy to understand.
• The right to pay no more than the correct amount of tax – a taxpayer is only required to pay the amount of tax legally due, including interest and penalties.
• The right to challenge the IRS’ position and be heard – a taxpayer is allowed to object to proposed changes or actions made by the IRS.
• The right to appeal an IRS decision in an independent forum – taxpayers are entitled to fair and impartial appeal of most IRS decisions and have the right to take their cases to court.
• The right to finality – taxpayers have the right to know the maximum amount of time they have to challenge an IRS position as well as the maximum amount of time the IRS has to audit a tax year or collect a debt, and taxpayers have the right to know when the IRS has finished an audit.
• The right to privacy – taxpayers have the right to expect that any IRS contact will comply with the law and be no more intrusive than needed, and will follow all due process rights/allow for a collection due process hearing when applicable.
• The right to confidentiality – taxpayers have the right to expect that information provided to the IRS will be not be disclosed unless authorized by the taxpayer or by law.
• The right to retain representation – taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS.
• The right to a fair and just tax system – 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 also have the right to seek help from the Taxpayer Advocate Service if their issues have not been resolved through normal channels.