The Taxpayer Bill of Rights (TBOR) is a set of 10 fundamental rights that the Internal Revenue Service (IRS) guarantees to all taxpayers when interacting with the agency. The TBOR was established to ensure fair treatment and transparency and to help taxpayers understand their entitlements and obligations.
Let’s look at each of these 10 rights in more detail.
- The Right to Be Informed: Entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence
- The Right to Quality Service: Right to receive prompt, courteous, and professional assistance and clear communications in their dealings with the IRS
- The Right to Pay No More than the Correct Amount of Tax: The right to have the IRS apply all tax payments properly
- The Right to Challenge the IRS’s Position and Be Heard: Entitled to raise objections and provide additional documentation in response to formal IRS actions or proposed actions
- The Right to Appeal an IRS Decision in an Independent Forum: The right to a fair and impartial administrative appeal of most IRS decisions, including many penalties
- The Right to Finality: The right to know the maximum amount of time allowed to challenge the IRS’s position
- The Right to Privacy: The right to have any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary
- The Right to Confidentiality: The right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law
- The Right to Retain Representation: Entitled to retain an authorized representative of their choice to represent them in their dealings with the IRS
- The Right to a Fair and Just Tax System: The right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay
Of course, it can be challenging to remember all of these rights until you have dealings with the IRS. If you work with an experienced tax attorney, however, they can advocate for these rights on your behalf. At Gabaie & Associates, LLC, we help taxpayers in Baltimore, Columbia, Frederick, Rockville, and throughout Maryland deal with IRS issues. Call us today for reliable tax help at (410) 358-1500, or send us a message via our contact form.
