The
Internal Revenue Service announced in June the adoption of a Taxpayer Bill of
Rights that will become a cornerstone document to provide the nation's
taxpayers with a better understanding of their rights. The Taxpayer Bill of Rights takes the
multiple existing rights embedded in the tax code and groups them into ten
broad categories, making them more visible and easier for taxpayers to find on
IRS.gov. The rights are included in IRS
Publication 1, "Your Rights as a Taxpayer," and information is also
prominent on the IRS home page at IRS.gov.
The ten provisions are as follows:
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
