Your Rights as a Taxpayer: Understanding the Taxpayer Bill of Rights

The Taxpayer Bill of Rights (TBOR) is a set of fundamental protections designed to ensure fairness, transparency, and respect in the U.S. tax system. Established to clearly define what every taxpayer is entitled to when interacting with the Internal Revenue Service, these rights apply to individuals, businesses, and tax professionals alike.

At its core, the Taxpayer Bill of Rights outlines ten key protections. These include the right to be informed, meaning taxpayers are entitled to clear explanations of tax laws and IRS procedures; the right to quality service, which requires courteous, prompt, and professional treatment; and the right to pay no more than the correct amount of tax, including interest and penalties.

Taxpayers also have the right to challenge the IRS’s position and be heard, allowing them to raise objections and provide additional documentation. The right to appeal an IRS decision in an independent forum ensures disputes can be reviewed fairly. Equally important are the right to privacy and the right to confidentiality, which protect taxpayers from unnecessary intrusion and improper disclosure of their information.

Additional rights include the right to retain representation, such as an accountant or tax attorney, and the right to a fair and just tax system, which recognizes that certain circumstances—such as financial hardship—may affect a taxpayer’s ability to comply.

Understanding the Taxpayer Bill of Rights empowers taxpayers to engage confidently with the IRS, ask informed questions, and seek professional assistance when needed. Whether you are filing a simple return or managing complex business taxes, these rights serve as an important safeguard, ensuring the tax process remains balanced, respectful, and accountable.