Why the Taxpayer Bill of Rights matters during audits and collections

The Taxpayer Bill of Rights (TBOR) is not just a list on a poster — it’s a practical checklist you can use when the IRS audits you or starts a collection action. Introduced by the IRS in 2014 and regularly referenced since, the TBOR groups ten rights that guide how the IRS must treat taxpayers and what options you have if issues arise. See the IRS summary for the official list: https://www.irs.gov/taxpayer-bill-of-rights.

In my 15 years as a CPA and financial educator, clients who know their rights get better outcomes. They avoid common missteps (like ignoring notices) and use procedural protections (like appeals and the Taxpayer Advocate Service) effectively. This article explains the rights that matter most during audits and collections and gives practical steps you can take immediately.

The ten fundamental rights (quick reference)

The IRS outlines ten rights. The ones most relevant to audits and collections include:

  • The Right to Be Informed — clear notices and explanations of your tax obligations and IRS actions.
  • The Right to Quality Service — courteous, professional help from IRS employees.
  • The Right to Representation — you can have an authorized representative (CPA, attorney, enrolled agent) act for you.
  • The Right to Appeal — you can challenge IRS determinations and get an independent review.
  • The Right to Privacy and Confidentiality — your information is protected under law.
  • The Right to a Fair and Just Tax System — the IRS must apply the tax law equitably.

(Full list and official language: IRS, Taxpayer Bill of Rights: https://www.irs.gov/taxpayer-bill-of-rights.)

How those rights play out during an IRS audit

  1. Right to Be Informed
  • You should receive clear audit notices that explain why you were selected and what records are required. If a notice is vague, ask the auditor to provide the specific items and legal basis in writing.
  1. Right to Representation
  • You don’t have to speak directly to the IRS. You can appoint a representative with Form 2848 (Power of Attorney) or let someone prepare documents for you. This is especially useful in field audits or when negotiation is needed.
  1. Right to Appeal
  • If the auditor proposes additional tax, you can request managerial review and, if unresolved, an appeal with the IRS Office of Appeals. If Appeals does not resolve the case, other options—like litigation in U.S. Tax Court—may be available (different timelines apply depending on the type of notice).
  1. Right to Quality Service and Finality
  • The audit should follow IRS procedures and timelines. If the auditor misses deadlines or fails to explain adjustments, raise that early and consider involving Appeals.

Practical steps for audits:

  • Gather records and an evidence index before contacting the IRS.
  • Send documents by certified mail or upload them when instructed; keep proof of delivery.
  • Keep a contact log: dates, names, badge numbers, and summary of conversations.
  • If you receive a proposed adjustment, review the issue, then request Appeals if necessary. See our guide on preparing for correspondence audits for a sample response: Preparing for a Correspondence Audit: Document Checklist and Sample Response Letter.

How those rights apply during collection actions

Collection issues raise immediate financial risk. Two TBOR rights are most immediately useful: the Right to Be Informed and the Right to Appeal (via the Collection Due Process hearing).

Key collection protections and options:

  • Collection Due Process (CDP) hearings: You generally have 30 days from the date of certain IRS notices (for intent to levy or filing of a Notice of Federal Tax Lien) to request a CDP hearing. During a CDP hearing you can raise collection alternatives (installment agreement, offer in compromise, or innocent spouse relief) and challenge the underlying liability in limited cases. (IRS, Collection Due Process: https://www.irs.gov/credits-deductions/collection-due-process-and-equivalent-proceedings)

  • Alternatives to levy: You can request an installment agreement, a temporary delay for hardship, or submit an Offer in Compromise (OIC) if you qualify. Each option has specific forms, eligibility rules, and documentation requirements (see IRS Offer in Compromise: https://www.irs.gov/individuals/offer-in-compromise and IRS payment options pages).

  • Right to Representation and Quality Service: If a Revenue Officer visits you, you may be accompanied by your representative. Revenue Officers must explain the basis for collection actions and their authority — document the conversation and request written confirmation of any offered payment terms.

Practical steps for collections:

  • Don’t ignore notices. Contact the IRS or your advisor immediately.
  • Request a CDP hearing promptly if eligible — it preserves your right to appeal most collection actions.
  • If you are experiencing financial hardship, apply for Currently Not Collectible (CNC) status and provide current financial information.
  • If a levy or lien appears incorrect, ask the IRS to verify assessment and provide proof of the tax liability.

For a deeper look at taxpayer rights during collections, see our related article: Taxpayer Rights During Collections: What the IRS Must Do.

How to assert your rights — a step-by-step checklist

  1. Read the notice carefully and note deadlines. Many rights (like CDP) are time-limited.
  2. Document everything: keep original letters, scan communications, log phone calls (date, time, name, ID number, summary).
  3. Identify the right(s) you want to assert (e.g., Right to Be Informed; Right to Appeal) and cite them in your communications when appropriate.
  4. Appoint a representative with Form 2848 if you prefer a professional to speak for you.
  5. If you need relief, ask for collection alternatives (installment agreement or OIC) and follow the IRS instructions for applying.
  6. If service or procedure is improper, escalate: request managerial review, file an appeal, or contact the Taxpayer Advocate Service (TAS) for systemic or hardship issues (Taxpayer Advocate Service: https://www.taxpayeradvocate.irs.gov/).
  7. Keep copies of all submissions and send critical items certified mail or via digital channels that provide receipts.

Sample language to use when contacting the IRS

  • “I am asserting my Right to Be Informed under the Taxpayer Bill of Rights. Please provide the legal basis and documentation that supports the proposed adjustment or collection action.”
  • “I request a Collection Due Process hearing under IRC §6330 for Notice [insert notice number], filed on [date]. Please confirm receipt and the hearing timeline in writing.”
  • “I authorize [name], [designation], to act as my Power of Attorney. Form 2848 will follow.”

Using clear, formal language helps create a record showing you took timely and appropriate steps.

Common mistakes and how to avoid them

  • Waiting too long to respond. Many rights and appeals are lost if you miss short statutory deadlines.
  • Speaking without records. Answer with facts supported by documentation.
  • Not using representation. A tax pro can often speed resolution and reduce errors.
  • Assuming TBOR triggers an immediate reversal. TBOR gives you procedural protections and routes to appeal; it does not guarantee a favorable substantive result, but it does require fair process.

When to call the Taxpayer Advocate Service (TAS)

TAS is an independent organization within the IRS that helps taxpayers who face financial hardship or who cannot resolve problems through normal IRS channels. If your issue is causing immediate economic harm (for example, a levy threatening your ability to pay rent or feed your family) or if you’ve tried standard channels without resolution, TAS may intervene. Find TAS resources at: https://www.taxpayeradvocate.irs.gov/.

Records and proof you should keep

  • Copies of the tax return(s) at issue and supporting documentation (receipts, bank records, contracts).
  • All IRS notices and correspondence.
  • Proof of paid taxes (bank records, cancelled checks, EFTPS records).
  • A call log with names and badge numbers.
  • Copies of any forms submitted to the IRS (Form 2848, OIC forms, installment agreement applications).

Final tips from my practice

  • Be proactive. Early engagement with the IRS typically reduces penalties and interest and improves settlement options.
  • Use the TBOR as a checklist. When you feel lost, run your case against the TBOR rights to see what protections apply.
  • Keep communications professional and documented. The IRS responds better to organized files and reasonable negotiations.

Professional disclaimer

This content is educational and based on current IRS guidance and my professional experience as a CPA and financial educator. It is not legal or tax advice for your specific situation. For case-specific help, consult a qualified tax professional or attorney.

Authoritative sources

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If you want, I can convert the checklist above into a printable one-page worksheet for client meetings.