Why this matters

Knowing what the IRS must tell you and when it must be told changes how you handle notices, audits, and collection actions. Timely, clear information gives you options—appeal, request an explanation, or contact the Taxpayer Advocate Service—so you can protect money, documents, and legal rights.

Background in brief

The Taxpayer Bill of Rights was published by the IRS in 2014 and organizes the core protections taxpayers can expect (for example, the Right to Be Informed, Right to Appeal, and Right to Privacy). The IRS is obligated to notify taxpayers about applicable rights when it takes actions that affect tax liabilities or collection remedies (see IRS, Taxpayer Bill of Rights).

What the IRS must tell you—and when

  • Right to be Informed: The IRS must explain the reason for a notice or proposed change, the law behind it, and how to comply or appeal. Expect clear explanations in letters proposing changes to your tax return or assessing tax.
  • Right to Quality Service: The IRS should provide timely, accurate answers about procedures and deadlines. If you call or meet an IRS employee, you should receive the contact name/phone and next steps when applicable.
  • Right to Privacy and Confidentiality: The IRS must protect your tax information and disclose when it shares data (for example, with private collection agencies). You should be told why data is shared and under what authority.
  • Right to Challenge the IRS’s Position and Right to Appeal: Notices that propose changes or collection actions must explain appeal rights, how to request an appeals conference, and applicable deadlines (e.g., Collection Due Process notices include appeal windows).
  • Right to Representation: The IRS must recognize an authorized representative (such as an enrolled agent, attorney, or CPA) and provide the taxpayer or representative information about the case.
  • Rights in Collection: When the IRS pursues liens, levies, or installment agreements, it must notify you of your options (including Collection Due Process hearings and offers in compromise) and provide instructions for pursuing them.

Practical examples from advising clients

In my work advising individuals and small businesses, I often see confusion when notices lack context. One client received a notice proposing additional tax but no explanation of why; we requested a detailed explanation and the IRS provided the source documents used. Having that information made it possible to prepare a targeted response and file a timely appeal.

What you should do when the IRS contacts you

  1. Read the notice carefully and note deadlines. The IRS must state response or appeal deadlines—missing them limits options.
  2. Verify identity and legitimacy. Confirm letter details and the IRS contact information before sharing sensitive data.
  3. Document everything. Save copies of letters, notes of phone calls (name, badge number, date/time), and any documents you send.
  4. Ask for explanations in writing. If a notice is unclear, request a written explanation or citation to the law/regulation used.
  5. Consider professional help. If the matter is complex or you’re uncomfortable, engage a qualified tax professional or an authorized representative.

Common mistakes and misconceptions

  • “I must comply immediately without question.” Not true—many IRS notices explain options and deadlines for appeals or review.
  • “IRS phone callers always represent the IRS.” Always confirm identity through official IRS contact channels; the IRS will not demand immediate payment via unconventional methods.
  • “You can’t challenge collection actions.” You can—Collection Due Process and appeals exist; if internal remedies fail, contact the Taxpayer Advocate Service.

When to contact the Taxpayer Advocate Service (TAS)

If you face financial hardship, an IRS process delay, or you’ve tried normal IRS channels without resolution, TAS can help. See our explainer, Understanding the Taxpayer Advocate Service and When to Contact Them (https://finhelp.io/glossary/understanding-the-taxpayer-advocate-service-and-when-to-contact-them/) and the IRS Taxpayer Advocate pages for details.

Where to find official guidance

  • IRS, Taxpayer Bill of Rights: https://www.irs.gov/taxpayer-bill-of-rights (explains the ten core rights).
  • IRS resources on appeals, Collection Due Process, and representation are linked from the IRS site and publications.

Related FinHelp resources

Quick checklist (what to expect the IRS to provide)

  • Written notice that explains the issue and legal basis where applicable.
  • Clear instructions for next steps, deadlines, and appeal rights.
  • Identification of the IRS contact or office handling your case.
  • Acknowledgement of the right to representation and information on how to authorize a representative.

Frequently asked questions

  • What if the IRS doesn’t explain why it thinks I owe more tax?
    Request a written explanation and copies of the documents the IRS used. You have the right to understand the basis for the change.

  • Can I appeal without paying first?
    In many situations you can file an appeal or request a CDP hearing without paying immediately; however, there are consequences to nonpayment—consult a tax professional for your situation.

Professional disclaimer

This article is educational and not a substitute for personalized tax or legal advice. For specific cases, consult a qualified tax professional, an attorney, or the Taxpayer Advocate Service.

Authoritative sources