How to Use the Taxpayer Bill of Rights During an IRS Dispute

How the Taxpayer Bill of Rights protects you

The Taxpayer Bill of Rights (TBOR) is both a public statement of 10 core taxpayer rights and a practical roadmap for dealing with the IRS. The IRS published the TBOR in 2014 to highlight consistent protections available to every taxpayer; you can read the official list at the IRS site (IRS Taxpayer Bill of Rights) and consult IRS guidance for appeals and examinations in Publication 556 (IRS Pub 556). These rights were designed to increase transparency and improve taxpayer experience when you are audited, assessed a penalty, or facing collection.

As a CPA with over 15 years helping clients through IRS disputes, I’ve seen one consistent pattern: taxpayers who know and assert their TBOR rights resolve disputes faster and with better outcomes. Below I translate the TBOR into practical steps you can use the next time the IRS contacts you.

The 10 taxpayer rights (brief) and what each means in practice

1. Right to Be Informed — You should get clear explanations of the rules, your obligations, and the IRS’s actions. If an IRS notice lacks detail, you may request a written explanation.
2. Right to Quality Service — You can expect polite, professional assistance and access to accurate information from the IRS.
3. Right to Pay No More Than the Correct Amount of Tax — The IRS must apply the law accurately; you may dispute assessments you believe are wrong.
4. Right to Challenge the IRS’s Position and Be Heard — You can formally contest proposed adjustments and present your facts and law.
5. Right to Appeal an IRS Decision in an Independent Forum — If you disagree, you can request an independent review, typically through the IRS Office of Appeals or by litigating in U.S. Tax Court.
6. Right to Finality — You have a reasonable expectation of when the IRS’s position becomes final.
7. Right to Privacy — Tax administration should respect your confidentiality and data privacy rights.
8. Right to Confidentiality — The IRS must protect return information, with limited exceptions required by law.
9. Right to Representation — You can be represented by a person you choose (CPA, attorney, enrolled agent) and must be given the chance to have that representative act for you (see IRS Form 2848 for Power of Attorney).
10. Right to a Fair and Just Tax System — You should be treated with equity under the law and have access to programs that address taxpayer hardship.

(Adapted from IRS TBOR: https://www.irs.gov/advocate/taxpayer-bill-of-rights)

Step-by-step: Using the TBOR in an IRS dispute

1. Read the notice or letter carefully and note deadlines

• Identify the notice type (audit, proposed adjustment, levy, lien, collection letter) and the deadline for response. Missing a deadline can reduce your rights (for example, a timely Collection Due Process (CDP) request preserves the right to a hearing).

1. Confirm basic facts and math

• Before invoking a right, check for simple errors: wrong Social Security numbers, misapplied payments, or missing forms. A quick error correction can sometimes end the matter.

1. Use the Right to Be Informed: demand clear explanations

• If the notice is vague, request a written explanation of the IRS’s position and the authority they relied on. Ask for citation to code sections or explanations in Publication 556 or related guidance.

1. Gather documentation (right to challenge)

• Collect the records that support your position: receipts, bank statements, contracts, canceled checks, and prior return copies. Keep a clear index and create a short written narrative that explains the discrepancy.

1. Choose the correct appeals channel

• If the IRS proposes changes from an audit, you can file a written protest (see Pub. 556 for protest requirements). For collection actions like liens and levies, a timely Collection Due Process (CDP) request (Form 12153) preserves the right to an independent hearing before the IRS Appeals Office. If your case is denied in Appeals, you may have further rights to litigate in Tax Court or other forums.

1. Invoke the right to representation

• Most taxpayers do better with professional help. Use Form 2848 to give your representative authority to act. A representative can manage communications, write the protest, and appear at conferences.

1. Keep meticulous records of all communications

• Log dates, names, badge numbers, and summaries of phone calls and meetings. Save all letters, faxes, emails, and receipts of certified mail. This record supports appeals and TAS (Taxpayer Advocate Service) requests.

1. Use the Taxpayer Advocate Service (if eligible)

• TAS is an independent organization within the IRS that assists taxpayers who face significant hardship or who cannot resolve a problem through normal IRS channels. TAS may be appropriate when a delay causes financial difficulty or where systemic issues affect the case. See the TAS page on IRS.gov for how to request assistance.

1. Keep deadlines and elevate when needed

• Track the administrative appeal deadlines closely. If Appeals denies relief, you’ll usually have a limited time to file in Tax Court or pursue other litigation forums. Missing those deadlines can close off important remedies.

1. Consider alternative resolution options

• Appeals may offer mediation, settlement, or penalty abatement. Even where an outcome is uncertain, Appeals tries to find fair, principled solutions — and sometimes that means compromise rather than litigation.

Specific tools and forms you may need

• Form 2848 — Power of Attorney and Declaration of Representative (gives your CPA/attorney authority to speak to the IRS on your behalf).
• Form 12153 — Request for a Collection Due Process or Equivalent Hearing (used to preserve appeal rights for liens and levies).
• Written protest — required for many examination appeals (see Pub. 556 for the protest elements when recommended adjustments exceed the administrative threshold).

Refer to IRS Publication 556 for detail on appeals and protest content: https://www.irs.gov/pub/irs-pdf/p556.pdf

Practical scripts you can use (examples I’ve used in practice)

• Requesting clarity: “Please provide the statutory or administrative basis for the adjustment and the source documents showing how you computed the tax. I am exercising my right to be informed.”

• Asking for appeal: “I disagree with the proposed adjustment and respectfully request that this matter be sent to the IRS Office of Appeals for independent review.”

• Invoking representation: “I authorize [Name], CPA, to represent me and respond to IRS correspondence on my behalf. A Form 2848 will follow.”

Using clear, written statements and referencing the applicable right often prompts a faster, more structured response from the IRS.

Common mistakes that weaken your position

• Waiting to respond until the last minute. Many rights require timely action.
• Failing to document communications or to send documents by a traceable method (certified mail or a secure portal).
• Not elevating to Appeals or TAS when administrative remedies are available.
• Trying to negotiate major issues without competent representation when complexity or large amounts are at stake.

When to involve Appeals or Tax Court

If the examiner’s adjustments remain after you provide records and explanations, request an Appeals conference. The IRS Office of Appeals is independent of the exam team and looks for resolution without litigation; learn more about its role here: The Role of the IRS Independent Office of Appeals (FinHelp). If administrative appeals fail, you may have the option to petition the United States Tax Court (or pursue refund litigation in federal district court after paying the tax), subject to strict time limits.

(Internal link: Read more on how the IRS Appeals Office works: The Role of the IRS Independent Office of Appeals — https://finhelp.io/glossary/the-role-of-the-irs-independent-office-of-appeals/)

Recordkeeping and audit preparedness

Strong documentation is often decisive. For a practical checklist and file organization tips, see Best Practices for Recordkeeping to Survive an Audit (FinHelp). Keeping an indexed binder or a secure digital folder with dated receipts, contracts, invoices, and reconciliations simplifies disputes and strengthens your right to challenge proposed adjustments.

(Internal link: Best Practices for Recordkeeping to Survive an Audit — https://finhelp.io/glossary/best-practices-for-recordkeeping-to-survive-an-audit/)

My practice insights — three tips I give every client

1. Treat every IRS notice as a legal document. Read it, calendar the deadline, and escalate to a professional when the amount or consequences are meaningful.
2. Write a short, chronological narrative of events and attach documents. People in Appeals prefer concise facts and organized evidence over long, rambling explanations.
3. Use TBOR language when appropriate. Calling attention to the TBOR rights (especially the rights to be informed, to challenge, and to representation) signals that you understand the administrative process and expect formal resolution.

Useful external resources

• IRS: Taxpayer Bill of Rights — https://www.irs.gov/advocate/taxpayer-bill-of-rights
• IRS Publication 556 (Examination of Returns, Appeal Rights) — https://www.irs.gov/pub/irs-pdf/p556.pdf
• Taxpayer Advocate Service (how and when to request help) — https://www.taxpayeradvocate.irs.gov/

Disclaimer

This article is educational and informational only and does not constitute legal, tax, or financial advice. For guidance tailored to your specific situation, consult a licensed tax professional or attorney. In my practice as a CPA, I evaluate individual cases before recommending litigation or negotiating with the IRS.

If you’d like, I can provide a one-page checklist you can print and use the next time the IRS contacts you — say the word and I’ll prepare it.