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Preamble to the Constitution
In her January report to Congress, National Taxpayer Advocate Nina Olson proposed a Taxpayer Bill of Rights, saying that many taxpayers aren’t aware of the rights they already have. A clear-cut expression of those rights, she suggested, would encourage compliance with the tax laws and help restore taxpayers’ faith in the system, which has been shaken by recent scandals at the IRS.

Taking the Bill of Rights as her model, Olson proposed a list of 10 taxpayer rights that should be formally acknowledged -- and then added a list of five taxpayer responsibilities, including our personal favorite: The Responsibility to Be Courteous (to IRS personnel, that is).
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Portrait of a young lovely woman screaming out loud, isolated on a white background

1. The Right to Be Informed

Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the law and IRS procedures in all tax forms, instructions, publications, notices and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
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Frowning man with telephone headset.

2. The Right to Quality Service

Taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to have a way to file complaints about inadequate service.
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Mature Asian woman surprised while holding income tax tables booklet with computer, coffee cup and calculator on desk

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

Taxpayers have the right to pay only the amount of tax legally due and to have the IRS apply all tax payments properly.
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Photo of mature man, looking at data on computer monitor, working on taxes while going into a total rage of anger with office equipment in background

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

Taxpayers have the right to raise objections and provide additional documentation in response to IRS actions or proposed actions, to expect that the IRS will consider their objections and documentation promptly and impartially, and to receive a written response if the IRS finds them insufficient.
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Mature man chewing pen while pointing thumbs down on calculator, with computer and papers on desk

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

Taxpayers are entitled to a prompt and impartial administrative appeal of IRS actions and have the right to receive a written response explaining the Appeals Division’s decision. Taxpayers generally have the right to take their cases to court to challenge an adverse final determination.
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Horizontal photo of mature man relaxing, head position on tax forms, while working on his taxes with calculator with other office equipment in background

6. The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year. Taxpayers have the right to know when the IRS has finished an audit.
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7. The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.
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Envelopes with top secret stamp on wooden background

8. The Right to Confidentiality

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
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Oak door leading into Crown Court No1

9. The Right to Retain Representation

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a Low Income Taxpayer Clinic.
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Mature man chewing paper while holding papers in hand with calculator and computer on desk

10. The Right to a Fair and Just Tax System, Including Access to the Taxpayer Advocate Service

Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.
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Five Taxpayer Responsibilities<P>1. The Responsibility to Be Honest

Taxpayers have the responsibility to be truthful in preparing their tax returns and in all other dealings with the IRS.
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2. The Responsibility to Provide Accurate Information

Taxpayers have the responsibility to answer all relevant questions completely and honestly, to provide all required information on a timely basis, and to explain all relevant facts and circumstances when seeking guidance from the IRS.
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Folders in file drawer sorted into tax years and mortgage documents

3. The Responsibility to Keep Records

Taxpayers have the responsibility to maintain adequate books and records to fulfill their tax obligations, preserve them during the time they may be subject to IRS inspection, and provide the IRS with access to those books and records when asked so the IRS can examine their tax liabilities to the extent required by law.
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Income tax filing deadline for 2012 is April 17th

4. The Responsibility to Pay Taxes on Time

Taxpayers have the responsibility to pay the full amount of taxes they owe by the due date and to pay any legally correct additional assessments in full. If they cannot pay in full, they have the responsibility to comply with all terms of any full or partial payment plans the IRS agrees to accept.
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Angry business man screaming at employee in the office

5. The Responsibility to Be Courteous

Taxpayers have the responsibility to treat IRS personnel politely and with respect.
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