Taxpayer Bill of Rights

BACKGROUND: A taxpayer survey conducted for the Taxpayer Advocate Service (TAS) in 2012 found that fewer than half of U.S. taxpayers believe they have rights before the IRS, and only 11 percent said they know what those rights are.

On June 10, 2014, the IRS adopted a Taxpayer Bill of Rights (TBOR), a list of 10 rights that the National Taxpayer Advocate has long recommended to help taxpayers and IRS employees alike gain a better understanding of the dozens of discrete taxpayer rights scattered throughout the multi-million word Internal Revenue Code.

IRS PUBLICATION OF TAXPAYER RIGHTS: The IRS has already incorporated the TBOR into a revamped version of Publication 1, Your Rights as a Taxpayer, which is the main vehicle for explaining taxpayer rights to taxpayers.

RIGHTS INFORMATION AVAILABLE ONLINE: The IRS has also created special sections on its public website and its internal website to highlight the 10 taxpayer rights. In addition, TAS has created a webpage that links existing statutory and administrative remedies to each of the ten rights.

DISCLAIMER: This information is extracted with permission from IRS releases.  We are not responsible for the application of this general information to the specific circumstances of a reader unless we have been engaged as the reader’s tax preparer.  

ASSISTANCE: If you need help in dealing with the IRS, Roy & Associates, PC may be able to be of assistance.  Our firm and its predecessor firms have been providing tax services to individuals, small businesses and nonprofit organizations in southwestern Pennsylvania since 1942. Whether you are of need of assistance for personal tax problems, or for tax matters affecting a corporation or nonprofit organization, you may make an appointment with any of our Directors of Audit and Tax Services, all of whom are well-versed in tax matters.  See the CONTACTS page above.  Standard rates and terms for service will apply.


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