The IRS announced the adoption of a "Taxpayer Bill of Rights" that will become a “cornerstone document” to help provide taxpayers with a better understanding of their rights.

National Taxpayer Advocate Nina Olson said, “Congress has passed multiple pieces of legislation with the title of ‘Taxpayer Bill of Rights.’” Olson added, “However, taxpayer surveys conducted by my office have found that most taxpayers do not believe they have rights before the IRS and even fewer can name their rights. I believe the list of core taxpayer rights the IRS is announcing today will help taxpayers better understand their rights in dealing with the tax system.”

The 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.”