Taxpayer Rights

1. The Right to Be Informed

Many IRS rules can be complicated, but the agency must make every effort to provide taxpayers with clear explanations of all regulations and how to comply with them. If IRS officials make any changes to your return during processing, such as adjusting your refund amount, they must provide you with a detailed description of the change and why it was made.

To help taxpayers stay informed, the IRS offers many publications in English, Spanish, Chinese, Korean, Russian and Vietnamese.

2. The Right to Quality Service

The U.S. Treasury requires all IRS agents to treat every taxpayer with courtesy and respect, and to provide professional, accurate service as promptly as possible. If the IRS notifies you that you owe tax or have failed to file a required form, the notification must state that you are entitled to seek help from the Taxpayer Advocate Service.

If you receive inadequate service or feel that an IRS agent treated you disrespectfully, you have the right to speak with a supervisor.

3. The Right to Pay No More than the Correct Amount of Tax

If you overpay your taxes during the year, either through withholding or estimated tax payments, you have the right to file a return and request a refund. The IRS must process your return without undue delay, and promptly issue any refund that you are owed.

Note that in order to preserve this right, you must generally file for your refund within a specified time frame. Often, the deadline is three years after you filed your original return or two years after you paid the tax, whichever comes later. If you believe that you are owed a refund from a past tax year, a tax advisor can help you submit an amended return before the deadline.

In addition, this right ensures that if an IRS delay contributes to a taxpayer making a late payment, the taxpayer may request a waiver of interest fees that accrued during the IRS delay.

4. The Right to Challenge the IRS’s Position and Be Heard

If you believe that any IRS decision is incorrect or unfair—whether it concerns the amount of your refund, how much tax you owe, your filing requirements, or any other tax matter—the IRS must provide you with the opportunity to voice your objections.

To support your case, you may provide additional documentation of your circumstances, and IRS agents must fully and fairly review such evidence before reaching a final decision. Throughout this process, you are entitled to clear and respectful communication from the IRS, and timely responses to concerns or questions you raise.

5. The Right to Appeal an IRS Decision in an Independent Forum

If you are unable to resolve a dispute with the IRS by working directly with IRS representatives, you can appeal most IRS actions, including assessments of penalties and interest charges. You have the right to present your appeal in writing to the Independent Office of Appeals, and to receive a written response from that office.

If you remain convinced that the IRS has made an incorrect judgment even after an appeal response, you may have the right to take your case to court. A tax professional can help you determine whether your situation warrants a court filing and how to proceed.

6. The Right to Finality

Taxpayers must honor IRS deadlines (filing and payment due dates, timeframes to request refunds, and deadlines for appeals). In turn, the IRS must also act within time windows specified in the Tax Code and U.S. Treasury regulations.

For example, if the IRS audits a return, you must be informed not only of the audit but also of the maximum time the IRS may take to complete it. IRS agents must notify you when the audit is completed and can only reopen the audit for sound reasons, such as new evidence of fraud.

7. The Right to Privacy

The IRS must not intrude into your life without justification. IRS agents cannot seek information about your lifestyle beyond what is required to enforce the Tax Code. An audit does not give the IRS unlimited access to information about how you live or spend your money.

When the IRS proposes a lien or levy, you may have the right to a Collection Due Process (CDP) hearing where officers from the Independent Office of Appeals consider whether the proposed action is no more intrusive than necessary.

8. The Right to Confidentiality

The IRS must take reasonable steps to safeguard sensitive information on your tax filings. You have the right to expect that IRS employees will not disclose your private information to third parties without your permission unless authorized by law.

9. The Right to Retain Representation

Because the Tax Code is complex, all taxpayers have the right to designate an authorized representative to negotiate with the IRS on their behalf. Those who cannot afford representation may qualify for assistance from a Low Income Taxpayer Clinic.

Enrolled Agents (EA) and Certified Public Accountants (CPA) have unlimited representation rights with the IRS, allowing them to advocate for you in federal tax matters.

10. The Right to a Fair and Just Tax System

Your tax situation must be evaluated impartially, with fair consideration of extenuating circumstances, and without discrimination based on age, color, disability, national origin, English proficiency, religion, sex, sexual orientation, or status as a parent.

If you believe the IRS has violated this right, you are entitled to seek help from the Taxpayer Advocate Service. Understanding the TBOR is a key step toward protecting your financial future—so you don’t overpay taxes or accept unfair outcomes due to fear of penalties. If you’re unsure how to respond to an IRS notice, a tax professional can help you choose the best path forward.