In the United States, all people who interact with the Internal Revenue Service (IRS) have a series of fundamental rights. These rights are gathered in the Letter of Rights of the Taxpayer, a document that explains what taxpayers can expect when dealing with the IRS and how the agency should protect them.

What is the Taxpayer’s Rights Charter?

The Taxpayer's Rights Charter establishes 10 basic rights which apply whenever a person files their tax return, receives a notice from the IRS, faces an audit, or attempts to resolve a problem related to their taxes.

The 10 fundamental rights of the taxpayer

1. Right to be informed
   Taxpayers have the right to receive clear explanations about the tax laws and what they must do to comply with them.
2. Right to receive a quality service
   The IRS must provide prompt, professional, and respectful service, as well as provide clear and understandable communications.
3. Right to pay only the correct amount of taxes
   Taxpayers are entitled to pay only the amount of taxes required by law, including any corresponding interest or fines.
4. Right to question the IRS position and be heard
   If a taxpayer disagrees with an IRS decision, they can submit additional information and receive a fair consideration of their case.
5. Right to appeal a decision of the IRS in an independent forum
   Taxpayers can request an impartial review of certain IRS decisions.
6. Right to a final resolution
   Taxpayers have the right to know how long the IRS has to audit a return or collect a tax debt.
7. Right to privacy
   Any investigation or audit must respect the law and not be more intrusive than necessary.
8. Right to confidentiality
   The tax information of taxpayers must remain private and protected.
9. Right to hire a representative
   Taxpayers can choose an authorized person, such as an attorney or tax preparer, to represent them before the IRS.
10. Right to a fair and equitable tax system
    The system must take into account the individual circumstances of the taxpayer, such as financial difficulties or special situations.

Why is it important to know these rights?

Understanding the Taxpayer Bill of Rights helps people Protecting yourself, making informed decisions, and knowing what to expect when interacting with the IRS. It also allows them to recognize when they can request help or file an appeal if they believe a decision is incorrect.

In addition, there is the Service of the Taxpayer's Advocate (Taxpayer Advocate Service), an independent organization within the IRS that can help resolve problems when taxpayers are facing difficulties or have not received an appropriate response to their case.