Taxpayer Bill of Rights (Part I)

Taxpayer Bill of Rights (Part I)
Each and every taxpayer has a set of fundamental rights they should be aware of when
dealing with the IRS.

The Right to Be Informed.

Taxpayers have the right to know what they need to do to comply with the tax laws.

They are entitled to clear explanations of the laws and IRS procedures in all tax forms,
instructions, publications, notices and correspondence. They have the right to be
informed of IRS decisions about their tax accounts and to receive clear explanations of
the outcomes.

What you can expect:
-Certain notices must include the amount (if any) of the tax, interest, and certain
penalties you owe. It must explain why you owe these amounts.
-When the IRS fully or partially disallows your claim for a refund, it must explain
the specific reasons why.
-Help with  Understanding Your IRS Notice or Letter  is available online at
IRS.gov.
-If the IRS proposes to assess tax against you, it must explain the process – from
examination (audit) through collection – in its first letter. This letter should
explain your options for a review by an independent Office of Appeals and how
the Taxpayer Advocate Service may be able to help you.
-If you enter a payment plan, known as an installment agreement, the IRS must
send you an annual statement. This gives you a record of balances and payments.
-You can access current and prior year  IRS forms and publications  at IRS.gov.
You can also request order them by calling  800-829-3676 .
-IRS also uses several social media tools that provide helpful tax information to a
broad audience. You can find IRS on  Twitter ,  YouTube ,  LinkedIn  and
the  IRS2Go  free mobile app.

To find out more about the TBOR and what it means to you visit the  Taxpayer Advocate
Service’s website .

(IRS Web Site Updated 11/16/22) (TTT 01/24/23)