Taxpayer Bill of Rights

Source: IRS Publication 1, Your Rights as a Taxpayer, and Internal Revenue Code section 7803(a)(3). General information, not personalized tax or legal advice — see note below.

1. The Right to Be Informed

You're entitled to clear explanations of the tax laws and IRS procedures in all forms, instructions, publications, notices, and correspondence — and to be told about any IRS decisions affecting your accounts.

2. The Right to Quality Service

You're entitled to prompt, courteous, and professional assistance in dealing with the IRS, clear communication you can understand, and the ability to speak to a supervisor about inadequate service.

3. The Right to Pay No More than the Correct Amount of Tax

You're entitled to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply your payments correctly.

4. The Right to Challenge the IRS's Position and Be Heard

You're entitled to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, and to expect the IRS to consider your timely objections fairly.

5. The Right to Appeal an IRS Decision in an Independent Forum

You're entitled to a fair and independent administrative appeal of most IRS decisions, including many penalties, and generally to take your case to court.

6. The Right to Finality

You're entitled to know the maximum amount of time you 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.

7. The Right to Privacy

You're entitled to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary.

8. The Right to Confidentiality

You're entitled to expect that your tax information won't be disclosed unless authorized by you or by law, and that appropriate action will be taken against employees, preparers, or others who wrongfully use or disclose your information.

9. The Right to Retain Representation

You're entitled to hire an authorized representative of your choice to represent you in dealings with the IRS.

10. The Right to a Fair and Just Tax System

You're entitled to expect the tax system to consider facts and circumstances that might affect your liabilities, ability to pay, or ability to provide information timely, and to seek help from the Taxpayer Advocate Service if you're experiencing financial difficulty or the IRS hasn't resolved your issue through normal channels.

A note on this page: this is a plain-language summary of the IRS's official Taxpayer Bill of Rights, provided for general reference — it isn't legal advice. For the full, official text and current details, see IRS.gov/taxpayer-bill-of-rights, or talk with our team if you believe one of these rights applies to a situation you're facing.