But the IRS has done it on its own, adopting a "Taxpayer Bill of Rights." It takes existing rights in the tax code and groups them into 10 categories. The IRS says it had extensive discussions with the Taxpayer Advocate Service.
Often times taxpayers do not believe they have rights before the IRS and even fewer can name their rights. The list of core taxpayer rights the IRS provide will help taxpayers better understand their rights in dealing with the tax system.
Like the U.S. Constitution’s Bill of Rights, the Taxpayer Bill of Rights contains 10 provisions. They are:
- The Right to Be Informed
- The Right to Quality Service
- The Right to Pay No More than the Correct Amount of Tax
- The Right to Challenge the IRS’s Position and Be Heard
- The Right to Appeal an IRS Decision in an Independent Forum
- The Right to Finality
- The Right to Privacy
- The Right to Confidentiality
- The Right to Retain Representation
- The Right to a Fair and Just Tax System
The IRS has also created a special section of the IRS website to highlight the 10 rights.
IRS Commissioner Koskinen said “While these rights have always been there for taxpayers, we think the time is right to highlight and showcase these rights for people to plainly see. I also want to emphasize that the concept of taxpayer rights is not a new one for IRS employees; they embrace it in their work every day. But our establishment of the Taxpayer Bill of Rights is also a clear reminder that all of the IRS takes seriously our responsibility to treat taxpayers fairly.”
This discussion is not intended as legal advice, and cannot be relied upon for any purpose without the services of a qualified professional.