Background and purpose

The Taxpayer Bill of Rights (TBOR) was published by the IRS in 2014 to summarize and emphasize taxpayer protections already present in law and policy. It groups those protections into ten rights that guide IRS behavior and tell taxpayers what to expect: clear information, privacy, representation, appeals, and fair treatment, among others (IRS). See the IRS TBOR page for the official text: https://www.irs.gov/taxpayer-bill-of-rights.

How the TBOR affects everyday tax interactions

The TBOR does not create new legal causes of action on its own, but it clarifies procedures and expectations. Practically, that means:

  • When you receive a notice, you have the right to clear explanations and the information needed to respond. (Right to be informed)
  • You can authorize a representative—attorney, CPA, or enrolled agent—to deal with the IRS on your behalf. (Right to representation)
  • If you disagree with an IRS decision you generally have an administrative right to appeal and, in many collection cases, statutory appeal rights such as Collection Due Process (CDP). (Right to appeal)

The IRS also points taxpayers to the Taxpayer Advocate Service (TAS) when systemic problems or economic hardship are involved—TAS is independent within the IRS and can provide case assistance (Taxpayer Advocate Service).

Practical steps to assert your TBOR protections

  1. Read notices carefully and document everything. Save dates, names, and any reference numbers.
  2. Request clarification in writing or by phone if a notice is unclear; ask for a point of contact. This uses your right to be informed.
  3. If you need help, sign Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) to permit a tax professional to represent you. Representatives can file appeals and negotiate payment options.
  4. If collection actions begin (levy, lien), ask about alternatives such as installment agreements, offers in compromise, or currently not collectible status. You retain appeal rights; for liens you may request Collection Due Process (CDP) or pursue administrative appeals. For help building payment options, see a practical guide: https://finhelp.io/glossary/how-to-build-a-successful-irs-payment-plan-budgeting-for-taxes/.
  5. If IRS procedures are causing significant harm or your rights appear violated, contact the Taxpayer Advocate Service or file Form 911 to request assistance (TAS: https://taxpayeradvocate.irs.gov/).

Common mistakes and misconceptions

  • Mistake: Thinking TBOR is a substitute for legal advice. It summarizes protections but does not replace legal counsel. Always consult a qualified tax professional for complex issues.
  • Mistake: Believing you must handle IRS communications alone. You can appoint a representative using Form 2848 or 8821.
  • Mistake: Missing appeal deadlines. Appeals and tax court petitions have strict timelines (for example, the 90-day rule after a Notice of Deficiency); missing them can forfeit options.

Real-world example (from practice)

In my practice, a small-business client received a correspondence audit notice with little explanation. By invoking the right to be informed we requested clarification, then used Form 2848 to have their CPA represent them. The representative negotiated a limited document review rather than a full field audit, reducing time and exposure.

When to escalate to TAS or file a complaint

If ordinary IRS channels do not resolve the problem, or if you face financial hardship tied to IRS actions, TAS can intervene. File Form 911 or contact your local TAS office; find details at the Taxpayer Advocate Service site (https://taxpayeradvocate.irs.gov/).

Final tips

Keep records, respond promptly, and use written authorizations if you want a professional to interact with the IRS. Knowing the TBOR helps you spot when the IRS must provide information, treat you fairly, and allow appeals.

Disclaimer and sources

This article is educational and not legal or tax advice. For individual guidance, consult a qualified tax professional.

Sources: IRS — Taxpayer Bill of Rights (https://www.irs.gov/taxpayer-bill-of-rights); Taxpayer Advocate Service (https://taxpayeradvocate.irs.gov/); IRS Appeals (https://www.irs.gov/appeals).