The IRS Taxpayer Bill of Rights, in Plain English

The ten rights at a glance

IRS Publication 1 lists ten rights, and the same ten appear in the tax code. Think of them as a checklist you can hold up against any letter you receive. Here is each one in everyday language.

• The right to be informed: you are entitled to understand what the IRS is asking of you and why, including in notices and letters.
• The right to quality service: you can expect the IRS to serve you well when you contact it.
• The right to pay no more than the correct amount of tax: the goal is the right number, not the biggest one.
• The right to challenge the IRS's position and be heard: you can disagree, explain why, and send support.
• The right to appeal in an independent forum: a disagreement can be reviewed by someone outside the office that made the decision.
• The right to finality: matters should come to an end, which is why time limits such as the one on assessing tax exist.
• The right to privacy: the way the IRS looks into your affairs should respect your privacy.
• The right to confidentiality: the information you give the IRS should be kept confidential.
• The right to retain representation: you may choose someone to act for you, or represent yourself.
• The right to a fair and just tax system: the rules should be applied fairly, with your circumstances in mind.

Where these rights come from

The list is not just a poster. A paragraph of the Internal Revenue Code, section 7803(a)(3), directs the IRS Commissioner to make sure employees are familiar with these ten rights and act consistently with them. It was added by Congress in late 2015.

It helps to know what that paragraph does and does not do. The rights themselves are granted by other parts of the Code and by IRS procedures, such as the rules on interviews and appeals. The Bill of Rights collects them in one place and tells the IRS to honor them, so it works best as a map to the specific rules behind each right.

How each right can show up in your mail

Most people meet these rights as small practical details in a notice or audit letter rather than as headlines. A few examples:

• Informed: the notice number, the response date, and the explanation of proposed changes are there so you can see what is being asked. If something is unclear, you can ask for it to be explained.
• Challenge and be heard: a notice that proposes a change normally explains how to disagree and what to include, such as a signed statement and supporting documents.
• Appeal: many audit and collection letters describe how to ask for a review by the IRS Independent Office of Appeals, which is a separate part of the IRS. Asking does not give up your right to go to court later.
• Representation: if you clearly say you want to consult an attorney, CPA, enrolled agent or other authorized representative during an interview, the IRS generally must pause it, with some exceptions. A representative with a written power of attorney can attend in your place.
• Privacy and confidentiality: the IRS generally must give reasonable advance notice before contacting third parties about your case, and you can ask who was contacted.
• Recording: you can ask in advance to audio-record an in-person interview using your own equipment.

Using your rights when you disagree

Suppose a retired schoolteacher gets a letter proposing a change to a pension distribution and believes the form was reported wrongly. The right to challenge and be heard means she can answer in writing, explain the mismatch, and attach the corrected statement she has. The right to appeal means that if the examiner still disagrees, the letter usually points to a next step rather than a dead end.

In practice, the strongest use of these rights is boring and procedural: respond by the date on the notice, keep copies of everything, and state clearly which items you agree with and which you do not. IRS Audit Defense Pro is software that helps you organize those facts and draft a letter you review and send yourself; the rights above are yours whether or not you use any tool.

What the Bill of Rights does not do

Having rights does not mean a notice goes away or that a deadline is optional. Deadlines printed on a notice still apply, and some, like the Tax Court filing window after a notice of deficiency, cannot be extended. The rights also do not decide who is correct about a number. They protect your ability to be heard and to have the matter reviewed.

Nor do they replace professional judgment. If your situation involves a large dispute, a court filing, or collection action, you may want to read about who can represent you and how the Taxpayer Advocate Service can help when something has stalled. This page is general information and not legal or tax advice.

Frequently asked questions

Sources

• IRS Publication 1, Your Rights as a Taxpayer
• 26 U.S.C. 7803, Commissioner of Internal Revenue
• 26 U.S.C. 7521, Procedures involving taxpayer interviews
• IRS Independent Office of Appeals

Related guides

• How to appeal the results of an IRS auditIf you disagree with audit findings, respond to the letter that proposes the changes by the date it gives, which is generally 30 days.
• The Taxpayer Advocate Service: Help When an IRS Problem StallsThe Taxpayer Advocate Service is an independent office within the IRS that can help when an IRS problem is causing financial hardship, has gone unresolved for more than 30 days, or the IRS missed a promised date.
• Form 2848 vs Form 8821: Represent or Just View?Form 2848 is a power of attorney that lets the person you name represent you before the IRS and receive your tax information, within the scope you list.
• How to respond to an IRS notice, step by stepRead the whole notice, note the notice number and the response date, confirm the letter is genuinely from the IRS, gather your records, decide whether you agree or disagree, then reply in writing by the date on the notice.
• Correspondence audit: how an IRS audit by mail worksA correspondence audit is an IRS audit handled entirely by mail.
• How to request a Collection Due Process hearingFind the Collection Due Process notice, note the deadline printed on it (generally about 30 days), complete Form 12153 with your reasons, attach what applies, and send it to the hearing address on the notice.