This article was published by the IRS.

All taxpayers have rights any time they interact with the IRS. These ten rights are outlined in the Taxpayer Bill of Rights. These rights cover a wide range of topics and issues and lay out what taxpayers can expect when working with the IRS.

The mission of the IRS is to provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Two key elements of this mission are to treat taxpayers with dignity and respect and to provide a positive customer experience. These rights protect taxpayers all year long regardless of their tax situation.

Taxpayer Bill of Rights

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore these rights and the IRS’s obligations to protect them:

1. The Right to Be Informed

2. The Right to Quality Service

3. The Right to Pay No More than the Correct Amount of Tax

4. The Right to Challenge the IRS's Position and Be Heard

5. The Right to Appeal an IRS Decision in an Independent Forum

6. The Right to Finality

7. The Right to Privacy

8. The Right to Confidentiality

9. The Right to Retain Representation

10. The Right to a Fair and Just Tax System

Taxpayer Advocate Service

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS can help if people need assistance resolving an IRS problem, if a problem is causing financial difficulty or if they believe an IRS system or procedure isn't working as it should. TAS services are free.

A local advocate's number is available in the local directory and on TAS’s Contact Us page. Taxpayers may also call TAS toll-free at 877-777-4778. For more information about TAS and taxpayer rights under the Taxpayer Bill of Rights, go to the Taxpayer Advocate Service website.