Background and why these rights matter

The Taxpayer Bill of Rights (TBOR) was published by the IRS in 2014 to make taxpayer protections easy to find and understand (IRS, Taxpayer Bill of Rights, 2014). These ten rights summarize how the IRS is expected to treat taxpayers across audits, collections, appeals, and everyday communications. Knowing them can change the outcome of a dispute, reduce unnecessary payments, and protect your privacy and due process.

I’ve worked with taxpayers for over 15 years. In my practice I’ve seen two recurring themes: simple documentation often resolves disputes quickly, and asserting the right that most closely fits your situation—whether it’s the right to appeal or the right to quality service—moves cases off autopilot and into resolution.

The Ten Fundamental Rights — what each means and what you can do

1) The Right to Be Informed

  • What it means: You have the right to clear, timely, and accurate information about your tax responsibilities and IRS actions. The IRS must explain notices, deadlines, and the legal basis for assessments (IRS, Taxpayer Bill of Rights).
  • What to do: Read IRS notices carefully, keep a copy, and use the IRS contact info on the notice to verify details. If something is unclear, ask for clarification in writing and keep that request.

2) The Right to Quality Service

  • What it means: IRS employees should provide professional, courteous, and timely service.
  • What to do: If you receive poor service, document dates, names, and conversation summaries. You can escalate via the IRS website or contact the Taxpayer Advocate Service for help with service problems (Taxpayer Advocate Service provides independent help).

3) The Right to Pay No More than the Correct Amount of Tax

  • What it means: You should pay only the tax legally due after credits and deductions are applied.
  • What to do: Provide supporting records; if the IRS proposes additional tax, ask for an explanation and the legal basis. If you disagree, you can appeal or challenge the assessment (see Appeals and Pub. 556) (IRS Pub. 556).

4) The Right to Challenge the IRS’s Position and Be Heard

  • What it means: You can contest IRS findings and present evidence to support your position.
  • What to do: File an appeal, request an audit reconsideration, or use the IRS appeals process. Keep all records and write a concise explanation of why you disagree.

5) The Right to Appeal an IRS Decision in an Independent Forum

  • What it means: The IRS has an independent Appeals Office that reviews disputed cases outside the original examiner’s chain of command.
  • What to do: File a formal appeal per the instructions on the IRS notice (and see IRS Pub. 556). Appeals often resolve disputes without litigation and can preserve rights to take the case to U.S. Tax Court if needed.

6) The Right to Finality

  • What it means: You have the right to know when the IRS has no more claims against you for a particular tax period. Statutes of limitations apply to assessments and collections.
  • What to do: Ask for written confirmation when a matter is closed. Understand the typical assessment window (generally three years after filing for many returns) and consult a tax advisor for specific timelines.

7) The Right to Privacy

  • What it means: Your tax information should be handled confidentially and only disclosed as authorized by law.
  • What to do: Confirm the identity of any person requesting tax records. If you suspect improper disclosure, document the interaction and contact the Taxpayer Advocate Service or the IRS privacy office.

8) The Right to a Fair and Just Tax System

  • What it means: The tax system should operate transparently and equitably for all taxpayers.
  • What to do: Keep records, ask for explanations of IRS policies as they apply to you, and use the appeals process if you feel the system was applied incorrectly in your case.

9) The Right to Representation

  • What it means: You may retain a representative (CPA, enrolled agent, or attorney) to speak with the IRS on your behalf.
  • What to do: Use IRS Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) to officially designate a representative. A qualified representative can request Appeals, negotiate payment plans, or handle audits on your behalf.

10) The Right to a Timely Response and Efficient Resolution (often described as the Right to Finality/Timely Action)

  • What it means: The IRS should act promptly and communicate timelines for actions like audits, collection activity, and appeals.
  • What to do: Track deadlines and respond promptly. If the IRS delays unreasonably, request status updates in writing and consider involving the Taxpayer Advocate Service.

Real-world examples and case notes from practice

  • Clerical error reversal: A client received a large tax bill because an employer misreported wages. By asserting the right to be informed and the right to challenge the IRS, we supplied the correct W-2 and the IRS adjusted the assessment within weeks.

  • Successful appeal on deductions: I represented a freelance contractor whose business deductions were disallowed in an audit. Using the appeals process (and detailed invoices and bank records) we persuaded Appeals to reinstate the deductions, reducing tax and penalties.

Who is affected / who can use these rights

Every U.S. taxpayer—individuals, small businesses, corporations, estates, and trusts—has these rights. The specific procedures and timeframes can differ by case type (e.g., assessment vs. collection), so professional guidance helps when stakes are high.

Practical, step-by-step actions to assert your rights

  1. Read IRS notices immediately and calendar deadlines. Many appeals or responses have strict time limits.
  2. Gather and organize supporting documents: returns, receipts, bank statements, correspondence.
  3. If you need representation, complete Form 2848 or Form 8821 and submit it to the IRS.
  4. For contested decisions, request an Appeals review and follow the appeal instructions on the notice (IRS Pub. 556 explains appeals and appeals rights).
  5. If you hit service roadblocks or face economic hardship, contact the Taxpayer Advocate Service for independent assistance.

Common mistakes and how to avoid them

  • Mistake: Ignoring an IRS notice. Consequence: Missed deadlines and reduced options. Fix: Open, read, and act—then document your response.
  • Mistake: Relying solely on phone advice. Consequence: Harder to prove what was said. Fix: Follow up phone calls with written requests and confirmations.
  • Mistake: Failing to designate a representative properly. Consequence: Information may be withheld. Fix: File Form 2848 or 8821 promptly.

Frequently asked questions

Q: Can I appeal every IRS decision?
A: Most substantive decisions can be appealed, but the method and deadline vary. Use the instructions on your IRS notice and see IRS Publication 556 for common appeal routes (IRS Pub. 556).

Q: How long does an appeal take?
A: Timelines vary widely—some appeals resolve in months, others take longer depending on complexity. Keep communicating and provide requested documents promptly.

Q: Who can help if IRS service is poor?
A: Contact the Taxpayer Advocate Service or file a complaint through IRS channels. TAS provides independent help for taxpayers facing systemic problems.

Useful resources and interlinks

Professional tips

  • Keep a case file for every IRS contact with dates, names, and copies of documents.
  • When possible, respond by certified mail or upload documents through secure IRS channels to create a clear record.
  • Use a narrow, documented request when you need the IRS to act—broad or vague complaints are harder to escalate.

Authoritative sources

Professional disclaimer

This article is educational and intended to explain general taxpayer rights and practical next steps. It is not legal or tax advice for any individual case. Consult a qualified tax professional or attorney for advice tailored to your specific situation.