Taxpayer Bill of Rights (TBOR)

The 10 Rights

1. The Right to Be Informed — clear explanations of tax laws, IRS decisions, and audit processes
2. The Right to Quality Service — prompt, courteous, professional service
3. The Right to Pay No More Than the Correct Amount — pay only what the law requires
4. The Right to Challenge the IRS's Position — provide documentation and contest findings
5. The Right to Appeal an IRS Decision — both internally (IRS Appeals) and in court
6. The Right to Finality — know the maximum time the IRS has to audit and collect
7. The Right to Privacy — IRS inquiries must be no more intrusive than necessary
8. The Right to Confidentiality — information provided will not be disclosed unlawfully
9. The Right to Retain Representation — use an attorney, CPA, or enrolled agent at any stage
10. The Right to a Fair and Just Tax System — consideration of facts and circumstances in the application of tax law

Practical Implications

The right to representation is perhaps the most practically important. You may bring a representative to any IRS meeting, and you may stop an interview at any time to consult with your representative. The IRS cannot require you to answer questions your representative advises against answering.