{"id":353969,"date":"2022-08-19T07:44:43","date_gmt":"2022-08-19T12:44:43","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/the-irs-and-your-rights.html"},"modified":"2026-03-23T18:13:10","modified_gmt":"2026-03-23T23:13:10","slug":"the-irs-and-your-rights","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/the-irs-and-your-rights.html","title":{"rendered":"The Taxpayer Bill of Rights: How To Protect Yourself in an IRS Dispute"},"content":{"rendered":"\n
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The Taxpayer Bill of Rights: How To Protect Yourself in an IRS Dispute<\/h1>\n\n
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\n By Balrina Ahluwalia, Esq.<\/a> | Legally reviewed by Laura Temme, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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The Taxpayer Bill of Rights<\/span> is a set of 10 legally enforceable protections for taxpayers in disputes or interactions with the IRS<\/span>. Adopted in 2014 and codified into federal law in 2019, these rights include being informed, receiving quality service, paying only correct taxes, challenging IRS<\/span> positions, and retaining legal representation. They ensure fair treatment throughout the tax administration<\/span> process.<\/p>\n\n <\/div>\n\n\n\n

Dealing with the Internal Revenue Service<\/span> (IRS<\/span>) can feel intimidating, especially if you\u2019re facing a notice, unexpected tax debt<\/span>, or a confusing letter about your tax return<\/span>. Many people assume the IRS<\/span> holds all the power, but that\u2019s not true. In 2014, the IRS<\/span> adopted the\u00a0Taxpayer Bill of Rights<\/span><\/a>. These rights, which provide strong protections for taxpayers, were enacted into the federal\u00a0<\/span>tax<\/span> code<\/span><\/a> in 2019. They are legally enforceable, and the IRS<\/span> must follow them.<\/p>\n

In this article, we explore each of these rights and how they might help you when dealing with the IRS<\/span><\/a>. We\u2019ll also provide you with examples to help you identify when the IRS<\/span> may not be following the Taxpayer Bill of Rights<\/span>.<\/p>\n

If you suspect the IRS<\/span> is ignoring these rights, consult a tax attorney<\/a>. They can help you understand your options to ensure the IRS<\/span> follows the law. This may include challenging improper actions, stopping or delaying collections, or asserting due process<\/span> protections.<\/p>\n

In the meantime, let\u2019s start with a rundown of these rights.<\/p>\n

The Taxpayer Bill of Rights<\/span><\/h2>\n

While these rights previously appeared in various parts of the tax code<\/span>, the Taxpayer Bill of Rights<\/span> (TBOR) organized them all in one place so that they are clear, understandable, and accessible to taxpayers. This set of 10 fundamental rights protects taxpayers\u00a0only in\u00a0federal tax matters<\/a><\/span>. Each state has its own<\/a> taxpayer rights that help taxpayers in state tax<\/span> matters. Examples of areas they typically address include property <\/span>tax<\/span> appeals<\/span><\/a> and audits of sales tax<\/span> or use taxes<\/span><\/a>.<\/p>\n

The federal TBOR consists of the following:<\/p>\n