Background and purpose

The Taxpayer Bill of Rights (TBOR) was formally published by the IRS in 2014 to make taxpayer protections explicit and to improve transparency and service (IRS.gov: Taxpayer Bill of Rights). It collects ten core principles the IRS must consider when interacting with individuals, businesses, and tax-exempt organizations. These rights do not change tax law but describe how the IRS should treat taxpayers during audits, collections, correspondence, and appeals.

How the TBOR works — the ten rights (brief)

  1. The Right to Be Informed: clear explanations of tax rules, deadlines, and IRS actions.
  2. The Right to Quality Service: prompt, courteous, and professional assistance.
  3. The Right to Privacy: protection of personal and financial information.
  4. The Right to Challenge the IRS’s Position and Be Heard: contest proposed adjustments and present facts.
  5. The Right to Appeal an IRS Decision in an Independent Forum: administrative and judicial appeal paths.
  6. The Right to Finality: reasonable limits on the time to assess and collect taxes.
  7. The Right to Representation: retain a paid or unpaid representative.
  8. The Right to a Fair and Just Tax System: laws applied without unreasonable delay or bias.
  9. The Right to Confidentiality and Privilege (as applicable): protection of return information subject to law.
  10. The Right to Understand and Compliance Assistance: practical help to meet tax obligations.

(Adapted from IRS guidance and summaries; see IRS.gov: Taxpayer Bill of Rights and the Taxpayer Advocate Service pages.)

Who is covered

Every U.S. taxpayer with interactions involving the Internal Revenue Service—individuals, sole proprietors, corporations, partnerships, and tax-exempt entities—benefits from TBOR protections. The rights apply across examinations, collection actions, correspondence audits, and appeals, though statutory limits and procedural rules still govern outcomes.

Practical steps to use TBOR protections

  • Read the notice or letter carefully and note any deadlines. Keep all IRS communications and create a timeline of events.
  • Identify which right is at issue (for example, appeal rights or the right to representation) and follow the procedure the IRS provides.
  • If you cannot resolve the problem through normal channels, consider contacting the Taxpayer Advocate Service. See When to Involve the Taxpayer Advocate Service: A Practical Checklist for guidance (FinHelp.io).
  • Use the appeals process if you disagree with an IRS decision; appeals are an independent administrative review.

Real-world example from practice

In my practice, I represented a taxpayer who received an unclear audit letter that demanded large adjustments without explanation. By citing the taxpayer’s right to be informed and to challenge the IRS’s position, we obtained a detailed explanation, negotiated limited scope for the audit, and filed an administrative appeal that reduced the liability materially.

Common mistakes and misconceptions

  • Believing TBOR creates new tax benefits: TBOR clarifies treatment and process but does not change tax law.
  • Missing deadlines: TBOR does not eliminate statutory appeal or assessment deadlines—timely action remains essential.
  • Ignoring documentation: poor records weaken challenges and appeals.

How the Taxpayer Advocate Service (TAS) fits in

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers facing economic hardship or systemic IRS problems (Taxpayer Advocate Service/TAS). If your case meets TAS criteria—such as prolonged delays, repeated contact without resolution, or immediate threat of significant hardship—TAS can intervene. FinHelp has a practical guide on when to involve TAS: When to Involve the Taxpayer Advocate Service: A Practical Checklist (FinHelp.io).

Professional tips

  • Keep a concise file with dates, names, and copies of every IRS communication.
  • Request appeal rights in writing if they are not clearly stated.
  • Use Form 2848 or a written power of attorney to ensure your representative can act on your behalf.
  • When collections begin, document hardship facts early; this helps both Appeals and TAS evaluate relief options.

Related FinHelp resources

  • Read Taxpayer Rights: The Fundamental Rights and How They Protect You for a plain-English review of core protections (FinHelp.io).
  • For collection or audit situations, see Using the Taxpayer Bill of Rights During Collection and Audit Issues for targeted steps and templates (FinHelp.io).

FAQ (brief)

Q: Can TBOR be used to stop an IRS levy or lien?
A: TBOR describes rights and procedures you may use (appeals, TAS), but statutory rules control liens and levies. Immediate relief often requires prompt appeals, a collection due process hearing, an installment agreement, or TAS intervention.

Q: Does invoking TBOR change the outcome of a tax dispute?
A: Invoking TBOR helps enforce process and access to remedies; it improves chances of fair treatment but does not guarantee a specific tax result.

Author’s note and professional disclaimer

I have more than 15 years’ experience advising taxpayers and drawing on this experience in the examples above. This article is educational and not a substitute for personalized tax or legal advice. For case-specific guidance, consult a qualified tax professional or the Taxpayer Advocate Service (irs.gov and taxpayeradvocate.irs.gov).

Authoritative sources