Tax Tip: Good time to review your rights

Whether it’s tax time or summertime, taxpayers have fundamental rights under the law when they interact with the IRS. The Taxpayer Bill of Rights presents these rights in 10 categories.

Here is a wrap-up of these rights with links to more information about each right:

• Right to be informed: Taxpayers have the right to know what is required to comply with the tax laws.

• Right to quality service: Taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS and the freedom to speak to a supervisor about inadequate service.

• Right to pay no more than correct amount of tax: Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties.

• Right to challenge the IRS’s position and be heard: Taxpayers have the right to object to formal IRS actions or proposed actions and provide justification with additional documentation.

• Right to appeal IRS decision in an independent forum: Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including certain penalties.

• Right to finality: Taxpayers have the right to know the maximum amount of time they have to challenge an IRS position and the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt.

• Right to privacy: Taxpayers have the right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.

• Right to confidentiality: Taxpayers have the right to expect that their tax information will remain confidential.

• Right to retain representation: Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS.

• Right to fair and just tax system: Taxpayers have the right to expect fairness from the tax system. This includes considering all facts and circumstances that might affect their underlying liabilities, ability to pay or ability to provide information timely.

Tax Tips are provided by the Internal Revenue Service.

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