Taxpayer Bill of Rights (Part II)
Taxpayer Bill of Rights (Part II)
Each and every taxpayer has a set of fundamental rights they should be aware of when
dealing with the IRS.
The Right to Quality Service.
Taxpayers have the right to receive prompt, courteous, and professional assistance in
their dealings with the IRS, to be spoken to in a way they can easily understand, to
receive clear and easily understandable communications from the IRS, and to speak to
a supervisor about inadequate service.
What you can expect:
-You can find answers to most tax questions on IRS.gov. If you cannot find an
answer to your tax issue on the IRS website or in published instructions, please
contact the IRS for help. IRS representatives care about the quality of the service
provided to you and are available to help. Here are some things to consider
when contacting the IRS .
o The IRS provides a contact phone number on the top right corner of the
notice or letter.
o IRS representatives should listen objectively and consider all relevant
information.
o They should answer questions promptly, accurately and thoroughly.
– Generally, you can speak to an employee’s supervisor if you have a problem.
-When collecting tax, the IRS should treat you with courtesy. Generally, the IRS
should only contact you between 8 a.m. and 9 p.m. The IRS should not contact
you at your place of employment if the IRS knows or has reason to know that
your employer does not allow such contacts. Be mindful of tax scams . Remember,
the IRS does not make aggressive phone calls that threaten arrest or prison.
– The IRS must include information about your right to get help from the Taxpayer
Advocate Service in all statutory notices of deficiency. It should tell you how to
contact TAS.
– If you are eligible for Low Income Taxpayer Clinic (LITC) assistance , the IRS
may provide information about your options for legal help.
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 01/31/23)