Taxpayers have rights too?
June, 19 2014 by Karen Reed, EA
For several years, National Taxpayer Advocate, Nina Olson, has been arguing for the simplification and codification of taxpayer rights and responsibilities. The idea behind it is that taxpayers will be more likely to voluntarily comply with our tax laws when they feel respected by those who pass and enforce them. On June 10, 2014, the IRS and Ms. Olson announced the adoption of the new “Taxpayer Bill of Rights,” which consists of ten provisions taken from multiple existing rights that are spread out among the thousands of pages of the Internal Revenue Code.
IRS Publication 1, which is sent to millions of taxpayers each year with their audit, notice and collection letters, has been updated to include the new provisions. A brief explanation of each taxpayer right is included in the publication and on the IRS website.
These are our fundamental rights as taxpayers:
• 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
Additional information explaining how these rights apply to specific situations can be found on the Taxpayer Advocate Service website.