Taxpayer Bill of Rights (TBOR)
The Taxpayer Bill of Rights, or TBOR, was created to ensure that the IRS and government do not overstep their boundaries with taxpayers. TBOR was formed after many years and thousands of taxpayers’ complaints concerning the abuse of power and harassment by the IRS.
The following is a brief description of the rights included in the Taxpayer Bill of Rights.
The Right to Be Informed
- Taxpayers have the right to know that they must at all times be in total compliance with the current tax laws.
- Taxpayers are entitled to have a clear and precise explanation of the current laws as well as any and all current IRS policies and procedures in all tax forms, publications, statutes, notices, correspondence, etc.
- Taxpayers have the right to be informed of any decisions made by the IRS concerning their tax accounts, as well as the right to receive a clear explanation of any anticipated outcomes of such decisions.
The Right to Quality Service
- The taxpayer has the right to receive prompt, courteous and professional service and assistance in all of their encounters and dealings with the Internal Revenue Service.
- Taxpayers have the right to be addressed in a manner in which they can easily comprehend.
- Taxpayers have the right to receive clear, concise and comprehensive communication from the IRS on all matters.
- Taxpayers have the right to speak to supervisors if they feel they have not been treated fairly.
The Right to Pay No More than the Correct Amount of Tax
- Taxpayers have the right to pay on the amount of current and/or back taxes which are legally due. This includes interest and penalties.
- The IRS must apply all of the taxpayer’s payments promptly and properly.
The Right to Challenge the IRS’s Position and Be Heard
- The taxpayer has the right to raise objections to IRS actions.
- Taxpayers also have the right to provide additional documentation on their behalf with respect to the proposed actions by the IRS.
- The taxpayer has the right to expect that the IRS will consider their objections and documentation with complete fairness and impartiality, and handle them in a prompt, courteous and professional manner.
- The taxpayer has the right to receive a timely response from the IRS if they do not agree with the taxpayer’s position.
The Right to Appeal an IRS Decision in an Independent Forum
- The taxpayer is entitled to a fair and impartial administrative appeal of most decisions and rulings made by the IRS.
- This includes disputes on fees, penalties, levies and wage garnishments.
- Also, they have the right to receive a written response from the Office of Appeals with the final decision.
- In most cases, the taxpayer has the right to take their case to the appropriate court system.
The Right to Finality
- The taxpayer has the right to know the maximum amount of time they are allowed to question or challenge the decision or action of the IRS, as well as the maximum amount of time the IRS has to audit a particular tax year or collect the past or present tax debt.
- Taxpayers have the right to be informed when the IRS has completed the tax audit in question.
The Right to Privacy
- Taxpayers have the right to expect that any and all inquiries, examinations or enforcement actions made by the Internal Revenue Service are in complete compliance with the law and will be no more intrusive than necessary.
- The taxpayer will respect all due and process rights including search and seizure.
- When applicable, the taxpayer will provide a collection due process hearing.
The Right to Confidentiality
- The taxpayer has the right to expect that any all information and documentation that they provide to the Internal Revenue Service will not be disclosed or released unless authorized by the law or the taxpayer themselves.
- The taxpayer has the right to expect that appropriate action will be taken against an IRS agent, employee, or anyone who wrongfully discloses or uses their tax or personal information.
The Right to Retain Representation
- The taxpayer has the right to retain an authorized representative on their behalf of their choice to handle their dealings with the Internal Revenue Service.
- The taxpayer has the right to seek assistance from a Low-Income Taxpayer Clinic in the event that they cannot afford representation on their own.
The Right to a Fair and Just Tax System
- The taxpayer has the right to expect that the tax system will consider the facts and circumstances that might have a direct effect on their underlying liabilities, their ability to make payments or the ability to provide information in a timely manner.
- The taxpayer has the right to receive assistance from the Taxpayer Advocate Service in the event that they are having financial difficulties, or if the IRS has not properly resolved their issue in a timely manner through the proper channels.
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