The Taxpayer Bill of Rights (TBOR) outlines ten fundamental protections every taxpayer has when dealing with the Internal Revenue Service. These rights ensure fairness, transparency, and accountability within the tax system. 

But rights are only powerful if taxpayers understand them — and know how to exercise them. 

Let’s break them down. 

  1. The Right to Be Informed

Taxpayers deserve clear explanations of tax laws, notices, and decisions. Confusion should never be part of compliance. 

  1. The Right to Quality Service

You are entitled to prompt, courteous, and professional assistance when interacting with the IRS. 

  1. The Right to Pay No More Than the Correct Amount of Tax

You should pay only what you legally owe — no more, no less — including interest and penalties. 

  1. The Right to Challenge the IRS’s Position and Be Heard

If you disagree with an IRS decision, you have the right to object and provide documentation. 

  1. The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers can seek review through the IRS Independent Office of Appeals or in court. 

  1. The Right to Finality

You have the right to know deadlines for audits, collections, and appeals — and when a matter is closed. 

  1. The Right to Privacy

IRS actions must respect due process and cannot be unnecessarily intrusive. 

  1. The Right to Confidentiality

Your tax information must remain protected and cannot be disclosed improperly. 

  1. The Right to Retain Representation

You do not have to face the IRS alone. You may hire an authorized representative to act on your behalf. 

  1. The Right to a Fair and Just Tax System

The tax system must consider your individual facts and circumstances, including financial hardship. 

Why Enrolled Agents Matter 

Enrolled Agents (EAs) are federally licensed tax professionals who specialize exclusively in taxation and are authorized to represent taxpayers before the IRS.  When taxpayers receive a notice, face an audit, or need to negotiate a payment plan, EAs ensure these rights are not just theoretical — they are enforced. Understanding the Taxpayer Bill of Rights . Working with a qualified representative ensures those rights are protected. 

Find an Enrolled Agent to help you with your taxes.