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IRS Adopts Taxpayer Bill of Rights

On June 10, 2014, the IRS, in IR-2014-72, announced the adoption of a new Taxpayer Bill of Rights (the “TBOR”) to provide taxpayers with a better understanding of their rights in dealing with the IRS.  The IRS says that the TBOR will become a “cornerstone document” to providing taxpayers with this understanding.

Organization of the TBOR.

The TBOR takes many existing taxpayer rights and protections scattered throughout a very complex tax code and groups them into 10 categories (or provisions), which the IRS hopes will make understanding and finding these rights easier for taxpayers.  These 10 provisions are:

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

Accessibility of the TBOR.

1) The TBOR  has been incorporated with commentary on each Right as the first page of an updated Publication 1, “Your Rights as a Taxpayer”, which is available in multiple languages.

2) It is available with commentary on each Right on the IRS website, and this information should be accessible from the website’s front page.

3) The IRS is adding to their internal website a special section regarding the TBOR so that employees can easily access it.

4) In future months, the IRS will add posters and signs to its public offices so that taxpayers visiting the offices can easily see and read information about the TBOR.

 

Want to further discuss these issues?  Contact me at 954-944-3929 or nrumbak@rumbaklaw.com.

*This document contains legal information, but does not contain legal advice.

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