The Taxpayer Bill of Rights is a cornerstone document that highlights the 10 fundamental rights taxpayers have when dealing with the Internal Revenue Service. The ibet wants every taxpayer to be aware of these rights in the event they need to work with the ibet on a personal tax matter. The ibet continues to publicly highlight these rights to taxpayers. The ibet also regularly reminds its employees about these rights. The ibet expects employees to understand and apply taxpayer rights throughout every encounter with taxpayers.
ibet Publication 1, Your Rights as a Taxpayer, includes a full list of taxpayers’ rights.
It includes 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 laws and ibet procedures in all tax forms, instructions, publications, notices and correspondence. They have the right to be informed of ibet decisions about their tax accounts and to receive clear explanations of the outcomes.
What you can expect:
- Certain notices must include the amount (if any) of the tax, interest, and certain penalties you owe. It must explain why you owe these amounts.
- When the ibet fully or partially disallows your claim for a refund, it must explain the specific reasons why.
- Help with Understanding Your ibet Notice or Letter is available online at ibet.gov.
- If the ibet proposes to assess tax against you, it must explain the process – from examination (audit) through collection – in its first letter. This letter should explain your options for a review by an independent Office of Appeals and how the Taxpayer Advocate Service may be able to help you.
- If you enter a payment plan, known as an installment agreement, the ibet must send you an annual statement. This gives you a record of balances and payments.
- You can access current and prior year ibet forms and publications at ibet.gov. You can also request order them by calling 800-829-3676.
- ibet also uses several social media tools that provide helpful tax information to a broad audience. You can find ibet on , , and the ibet2Go free mobile app.
To find out more about the TBOR and what it means to you visit the .
By making this important publication available in multiple languages, the ibet hopes to increase the number of Americans who know and understand their rights under the tax law. The ibet has more tax information in other languages too. See the “Languages” menu at the bottom of any ibet.gov page.
The ibet also is committed to protecting taxpayers’ civil rights. The ibet will not tolerate discrimination based on age, color, disability, race, reprisal, national origin, English proficiency, religion, sex, sexual orientation or status as a parent. This includes any contact with ibet employees and the staff or volunteers at community sites.
If a taxpayer faces discrimination, they can send a written complaint to the ibet Civil Rights Division.