The IRS has adopted the Taxpayers Bill of Rights, a new list that will become a guidebook for taxpayers to help them understand what services and courtesies they are entitled to. A recent survey showed that most taxpayers didn’t even know they had specific rights before the IRS introduced the Taxpayer Bill of Rights. The tax system can be a confusing process, so the IRS is hoping that Americans will use this list to further their understanding:
1. The Right to Be Informed: Taxpayers have the right to be informed of clear expectations and IRS procedures.
2. The Right to Quality Service: Taxpayers have the right to receive courteous and professional assistance in their dealings with the IRS.
3. The Right to Pay No More than the Correct Amount of Tax: Taxpayers have the right to pay only the amount of tax that is legally due.
4. The Right to Challenge the IRS’s Position and to Be Heard: Taxpayers have the right to raise objections. The IRS is expected to consider their objections and respond in a timely and professional matter.
5. The Right to Appeal an IRS Decision in an Independent Forum: Taxpayers generally have the right to take their cases to court.
6. The Right to Finality: Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position.
7. The Right to Privacy: Taxpayers have the right to expect that any IRS enforcements will comply with the law and be no more intrusive than necessary.
8. The Right to Confidentiality: Taxpayers have the right to their privacy and the right to expect that that IRS will keep any disclosed information confidential.
9. The Right to Retain Representation: Taxpayers have the right to appoint a representative of their choice in their dealings with the IRS.
10. The Right to a Fair and Just Tax System: Taxpayers have the right to expect the tax system to consider all of the circumstances that might affect the taxpayer.