The Internal Revenue Service recently adopted a new Taxpayer Bill of Rights. The document groups the rights found in the Internal Revenue Code into 10 categories in an effort to make them easier to find and understand. First is the right to be informed, meaning that laws, regulations and procedures should be easy to understand and follow.
Second is the right to quality service. Taxpayers deserve to be treated in a courteous, professional manner and should otherwise be able to reach a supervisor. Third is that taxpayers should pay only the appropriate amount of taxes, including penalties and interest, and that payments be properly applied. The fourth relates to a taxpayer’s right to challenge the IRS and have their concerns promptly and fairly taken into consideration.
Fifth in the Taxpayer Bill of Rights is the right to appeal a decision, receive a timely response from the IRS and have the opportunity to be heard when a disagreement goes unresolved. Taxpayers also have a right to know minimum times for challenging a position as well as the maximum amount of time for audits and collections. The seventh right is the right to privacy which includes an expectation that the IRS will abide by the law in all its dealings and be no more intrusive than necessary.
Similarly, the eighth right is that a taxpayer should be able to expect that any information provided to the IRS will remain confidential. Ninth is the right for a taxpayer to attain authorized representation, such as an attorney who has experience in tax law and assessments. The final taxpayer right is to a fair and just tax system and the right to secure the services of an advocate.
Source: IRS.gov, “Taxpayer Bill of Rights“, IRS, August 12, 2014