The relationship between taxpayers and the IRS must ensure a fair balance, promoting cooperation, mutual respect, good faith, and collaboration between them. People have the civic duty to pay taxes and are responsible for fulfilling their tax obligations; the IRS, correlatively, is obliged to provide a timely service based on simplification, legality, equity, and respect for taxpayers and their rights.

This is why there is a Taxpayer Bill of Rights (TBOR), which is a document that lists 10 rights of the taxpayer in an informative manner, so that the taxpayer can know them and exercise them effectively. Below, each of them will be briefly explained:

1. The Right to Be Informed

Taxpayers have the right to know what steps they must take to comply with tax laws. In all tax forms, instructions, publications, notices, and correspondence, they have the right to receive accurate explanations of IRS laws and procedures. It is their right to receive clear explanations of the results of decisions the IRS makes about their tax accounts and to be informed about them.

2. The Right to Receive Quality Service

When dealing with the IRS, taxpayers have the right to receive clear, accurate, and expert assistance. They also have a way to communicate with a supervisor to report deficiencies in service.

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

Taxpayers have the right to pay only the legal amount of tax, including interest and penalties, and to have the IRS correctly credit those payments.

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

In response to proposed or concluded actions taken by the IRS, taxpayers have the right to file objections and provide additional documentation. They must expect the IRS to consider their objections and submitted documentation in a timely manner, and if the IRS does not agree with the taxpayer's situation, the taxpayer has the right to receive a response from the IRS.

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

Taxpayers have the right to receive a written response explaining the decision of the IRS Appeals Office, as well as to file and receive a fair and impartial administrative appeal hearing of most actions taken by the IRS, including the assessment of many penalties. Taxpayers generally have the discretion to present their case in the appropriate judicial forum.

6. The Right to a Resolution

In addition to the maximum period in which the IRS may review or collect taxes for a particular tax year, taxpayers also have the right to know the maximum period in which they may challenge the IRS's position. They also have the right to know when the IRS has completed its review (audit).

7. The Right to Privacy

The IRS will respect all due process rights, including protection from searches and seizures, and will provide a due process hearing on collection where appropriate; furthermore, taxpayers have the right to expect that any inquiry, review, or enforcement action by the IRS will comply with the law.

8. The Right to Confidentiality

Unless the taxpayer authorizes it, he or she has the right to have any information he or she provides to the IRS not published. If this is not done, he or she has the right to have corrective action taken against persons who disclose such information.

9. The Right to Hire a Representative

Taxpayers have the right to hire an authorized representative to represent them in their matters with the IRS. If the taxpayer does not have enough money to hire a representative, he or she can receive help from the Low Income Tax Center.

10. The Right to a Tax System that is Fair and Adequate

If taxpayers experience financial difficulties or the IRS cannot resolve their tax problems quickly and correctly through normal channels, they have the right to assistance from the Taxpayer Advocate Service.

If you need help with your tax return, at My Accounting Now we have a team of accounting specialists. Call us at (+1) 786-228-8689 or send us an email to info@myaccountingnow.com.