The tax code includes a variety of taxpayer rights. However, they are scattered and buried though out, making it difficult for taxpayers to know and understand their rights. To help alleviate this, the IRS adopted the Taxpayer Bill of Rights. The Taxpayer Bill of rights centralizes these rights into 10 broad categories. This move makes them more visible and easier to find. The 10 provisions are:
- The Right to Be Informed
- The Right to Quality Service
- The Right to Pay No More than the Correct Amount of Tax
- The Right to Challenge the IRS’s Position and Be Heard
- The Right to Appeal an IRS Decision in an Independent Forum
- The Right to Finality
- The Right to Privacy
- The Right to Confidentiality
- The Right to Retain Representation
- The Right to a Fair and Just Tax System