IRS Publication 1: Taxpayer Bill of Rights
Every U.S. taxpayer has 10 fundamental rights when dealing with the IRS — and knowing them is your first line of defense against overreach. IRS Publication 1 codifies the Taxpayer Bill of Rights into law. If the IRS violates your rights, you have remedies — including penalty relief, collection stoppage, and Taxpayer Advocate intervention.
The 10 Taxpayer Rights — Full Summary
1. Right to Be Informed
The IRS must explain what you need to do to comply with tax laws. You have the right to clear explanations of IRS decisions, notices, and procedures.
2. Right to Quality Service
The IRS must provide prompt, courteous, and professional assistance. You can speak with a supervisor about inadequate service.
3. Right to Pay No More Than the Correct Amount
You are entitled to pay only the legally correct amount of tax — including interest and penalties. The IRS must apply all tax payments properly.
4. Right to Challenge the IRS
You can object to IRS actions and provide documentation to support your position. The IRS must consider timely objections before taking enforcement action.
5. Right to Appeal in an Independent Forum
You can appeal most IRS decisions to the IRS Independent Office of Appeals — a separate organization from the IRS collection and examination functions.
6. Right to Finality
You have the right to know when the IRS has finished an audit, the maximum time to challenge the IRS's position, and when the collection statute expiration date (CSED) expires.
7. Right to Privacy
IRS actions must be no more intrusive than necessary. The IRS must follow due process in all examinations and collections.
8. Right to Confidentiality
Your tax information is confidential. The IRS cannot disclose your information except as authorized by law — and you can sue for unauthorized disclosure.
9. Right to Retain Representation
You can represent yourself or hire an authorized representative (CPA, EA, attorney). The IRS cannot interview you without your representative present once retained.
10. Right to a Fair and Just Tax System
The IRS must consider all facts and circumstances that may affect your liability — including your ability to pay. The Taxpayer Advocate Service is available for systemic issues.
What to Do If Your Rights Are Violated
Contact TAS
File Form 911 with the Taxpayer Advocate Service if you're experiencing economic harm or systemic rights violations. TAS is independent and operates within the IRS to protect taxpayer rights.
File a Complaint with TIGTA
Report IRS employee misconduct to the Treasury Inspector General for Tax Administration. Covers rights violations, abuse, and fraud by IRS personnel.
Request a CAP Appeal
If facing collection action, request a Collection Appeals Program review. CAP is faster than CDP and can address rights violations during levies, liens, and seizures.
Contact Your Congressional Representative
Your senator or representative has a constituent services office that can intervene with the IRS on your behalf — particularly effective for systemic delays and rights violations.