The original IRS taxpayer bill of rights, passed during President Clinton’s time in office, was due to media reports about abuse at the IRS. Some of those reports were true, some were exaggerated. But due to the complaints, the President and Congress passed legislation that made a process available to protect taxpayers from IRS abuse. Then additional stories popped up, and the second IRS taxpayer bill of rights was passed.
Those rights include 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 the IRS procedures in all tax forms, instructions, and publications. They have the right to quality service. Nina Olson, the Taxpayer Advocate, has complained bitterly to Congress for nearly a decade about declining service at the IRS, and the wait times on phone and in person in dealing with the IRS have gotten progressively worse.
The right to pay no more than the correct amount of tax. Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. The IRS taxpayer bill of rights also states that a taxpayer has the right to challenge the IRS’s position and be heard. Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions.
Taxpayers have the right to appeal an IRS decision. They have the right to finality of a tax situation. They also have the right to confidentiality in dealing with the IRS. The irs taxpayer bill of rights also gives taxpayers the right to tax representation. Taxpayers have the right to seek assistance from tax professionals.
Taxpayers have the right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information in a timely manner. They also have the right to hire tax professionals to deal with the IRS.