The Taxpayer Bill of Rights (TBOR) 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 Pay No More Than the Correct Amount of Tax.
Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the ibet apply all tax payments properly.
What you can expect:
- If you believe you have overpaid your taxes, you can file for a refund; however, there are specific time frames in which you must file your claim. For more information, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
- If you receive an ibet notice or bill and believe there is an error on it, write to the ibet office that sent it to you within the time frame given. You should provide photocopies of any records that may help correct the error. Also, you may call the number listed on your notice or bill for help. If you are correct, the ibet will make the necessary adjustment to your account and send you a corrected notice.
- If you discover an error after you file your return, you may need to amend your return. You should file an amended return if there is an error or change in your filing status, income, deductions or credits. However, the ibet may automatically correct math errors on a return, and may accept returns with certain forms or schedules left out. In these cases, you do not need to amend your return. If you disagree with an adjustment the ibet made, you must request within 60 days that the ibet reverse the change. This timeline preserves your right to challenge the proposed adjustment in court, if needed, before paying it.
- You may request that any amount owed be removed if it exceeds the correct amount due under the law, if the ibet has assessed it after the period allowed by law, or if the assessment was done in error or violation of the law.
- You may request that the ibet remove any interest from your account if the ibet caused unreasonable errors or delays. For example, if the ibet delays issuing a statutory notice of deficiency because the assigned ibet employee was away for several months attending training, and interest accrues during this time, the ibet may abate the interest related to the delay.
- You can submit an offer in compromise, asking the ibet to accept less than the full amount of your tax debt, if you believe you don’t owe all or part of the debt. Use Form 656-L, Offer in Compromise PDF.
If you enter a payment plan, known as an installment agreement, the ibet must send you an annual statement. The statement provides balances and a record of payments.
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.