Federal Publication 1: Your Rights as a Taxpayer

The Internal Revenue Service (IRS) recognizes the importance of taxpayers understanding their rights and responsibilities. Federal Publication 1, Your Rights as a Taxpayer, serves as a guide to empower you throughout the tax filing process. This publication outlines your rights during examinations, appeals, collections, and refunds.

What are My Rights as a Taxpayer?

The Taxpayer Bill of Rights, which Publication 1 is based on, outlines ten fundamental rights you possess when interacting with the IRS. These rights include:

A. The Right to Be Informed: You have the right to clear and concise explanations of the tax laws and how they apply to you. The IRS is obligated to provide you with publications, forms, and online resources to understand your tax obligations.

B. The Right to Professional Service: You deserve courteous and professional treatment from all IRS employees. You can request to speak with a supervisor if you feel you are not receiving proper service.

C. The Right to Representation: You have the right to be represented by an enrolled agent, attorney, or Certified Public Accountant (CPA) when dealing with the IRS.

D. The Right to Privacy: The IRS must protect the confidentiality of your tax information.

E. The Right to Challenge the IRS: You have the right to disagree with IRS decisions and appeal them through the appropriate channels.

F. The Right to Relief from Penalties: The IRS can abate penalties if you can demonstrate reasonable cause for not meeting a tax deadline.

G. The Right to Payment: You have the right to apply any overpayments you make to future tax liabilities or request a refund.

H. The Right to Explain Your Case: You have the opportunity to explain your situation and provide documentation to support your tax filing position.

I. The Right to Installment Agreements: You can request an installment agreement to pay any tax debt over time if you are unable to pay it in full.

J. The Right to Fair and Impartial Review: The IRS is obligated to conduct a fair and impartial review of your tax situation during examinations and appeals.

Where can I find Publication 1?

You can download the Publication 1 attached below.

What if I disagree with an IRS decision?

Publication 1 outlines the appeals process for contesting IRS decisions. This typically involves filing a formal appeal with the IRS Office of Appeals.

What if I can't afford to pay my taxes?

Publication 1 details options for taxpayers facing tax debt. These may include requesting an installment agreement, filing for an Offer in Compromise (OIC), or seeking hardship relief.