Nicholas Frey

The Taxpayer Bill of Rights is a set of 10 fundamental rights that taxpayers have when interacting with the Internal Revenue Service (IRS). These rights were established in 2014, with the goal of ensuring that taxpayers are treated fairly and respectfully during the audit and appeals process.

1) The Right to Be Informed: Taxpayers have the right to be informed about the tax laws that apply to them, as well as the procedures that the IRS will follow during an audit or appeal.

2) The Right to Quality Service: Taxpayers have the right to receive prompt, courteous, and professional service from the IRS.

3) The Right to Pay No More than the Correct Amount of Tax: Taxpayers have the right to pay only the amount of tax that they legally owe, and not a penny more.

4) The Right to Challenge the IRS's Position and Be Heard: Taxpayers have the right to challenge the IRS's position and have their case heard by an independent appeals officer.

5) The Right to Appeal an IRS Decision in an Independent Forum: Taxpayers have the right to appeal an IRS decision to an independent forum, such as the United States Tax Court.

6) The Right to Finality: Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position, as well as the time frame in which the IRS must complete an audit.

7) The Right to Privacy: Taxpayers have the right to expect that any information they provide to the IRS will be kept confidential.

8) The Right to Confidentiality: Taxpayers have the right to expect that any information they provide to the IRS will not be used against them in any criminal proceeding.

9) The Right to Retain Representation: Taxpayers have the right to retain an authorized representative to represent them in dealings with the IRS.

10) The Right to a Fair and Just Tax System: Taxpayers have the right to expect that the tax system will be fair and just, with the burden of proof on the IRS to prove that taxpayers owe additional tax.

These rights are designed to provide a level of protection to taxpayers during the audit and appeals process. If a taxpayer believes that their rights have been violated, they can file a complaint with the IRS's Office of the Taxpayer Advocate.

In conclusion, the Taxpayer Bill of Rights is an important set of protections for taxpayers during the audit and appeals process. Taxpayers should be aware of their rights and assert them when necessary to ensure that they are treated fairly and respectfully by the IRS.