Background

The modern Taxpayer Bill of Rights (formally promoted by the IRS in 2014) groups fundamental protections—such as the right to be informed, the right to challenge the IRS, and the right to representation—so taxpayers know what to expect during audits, collection, and other contacts (IRS, Taxpayer Bill of Rights). In my 15+ years advising clients, those who assert these rights early and document interactions resolve disputes faster and with fewer penalties.

How to assert your rights: a practical checklist

  1. Read the notice carefully and note deadlines
  • Every IRS notice lists what the IRS wants and any deadline to respond or appeal. Missing a deadline can limit remedies; check the notice and act promptly.
  1. Create an interaction record
  • Log dates, names or badge numbers, phone numbers, and a summary of each call or meeting. Save all letters, transcripts, and uploaded documents. This record is often the most persuasive evidence during appeals.
  1. Verify identity and the claim
  • If contacted by phone, confirm the caller is from the IRS (ask for a callback number and employee ID). For written notices, match the notice number to the IRS site or your tax transcript before sending information.
  1. Use representation when appropriate
  • You have the right to representation. A CPA, enrolled agent, or tax attorney can communicate directly with the IRS using Form 2848 (Power of Attorney). See our guide on using Form 2848 for audits and appeals for practical steps and templates.
  1. Prepare a concise administrative record
  • For audits or appeals, assemble a one‑page chronology, the relevant returns, supporting documents, and a short statement of the dispute. Appeals officers value clarity; a focused administrative record often resolves cases without litigation.
  1. Appeal before paying if advisable
  • Many IRS actions are appealable. Use the IRS Office of Appeals or the Collection Due Process (CDP) appeals process for collection actions if you qualify. Our guide on stopping IRS collection actions while you appeal explains key options to pause collections.
  1. Contact the Taxpayer Advocate Service (TAS) if needed
  • TAS offers independent help when an IRS problem causes financial hardship or when normal IRS channels fail. TAS can intercede and sometimes negotiate faster resolutions (Taxpayer Advocate Service, IRS.gov).

Documentation checklist (what to keep)

  • All IRS notices and envelopes
  • Return copies and supporting receipts/invoices
  • Bank records and canceled checks
  • Correspondence and written summaries of phone calls
  • Authorization forms (Form 2848) or power of attorney paperwork

Real-world example (anonymized)

  • A self-employed client received an audit letter and felt overwhelmed. We logged each call, filed Form 2848 to authorize representation, assembled three years of bank and invoice records, and submitted a concise protest to the auditor. The case settled on documentation alone without additional assessment—because the administrative record was clear and complete.

Common mistakes to avoid

  • Ignoring notices (this often accelerates collection)
  • Sending original documents without copies
  • Waiting to hire representation until after an adverse determination

Quick tactical tips

  • Photocopy everything and upload scanned files to a secure folder.
  • If you expect financial hardship, explain it early and request an installment agreement or temporary relief.
  • Use certified mail for critical submissions and keep tracking numbers.

When to escalate to appeals or Tax Court

  • If the IRS makes an adjustment you believe is incorrect, first use the administrative appeals process. If the appeals result is unsatisfactory, options include petitioning the U.S. Tax Court (timing and procedure vary by the type of notice). Consult a tax attorney for litigation decisions.

Authoritative resources

Internal resources

Professional disclaimer
This article is educational and reflects general best practices based on professional experience and public IRS guidance. It is not legal or tax advice for a specific situation. Consult a qualified CPA, enrolled agent, or tax attorney for personalized advice.