On June 10, 2014, the IRS adopted the Taxpayer Bill of Rights. It is in IR-2014-72. It can be found on the IRS’s website, and it can be used against the IRS. It is difficult to see how these rights can hurt taxpayers. While the rights are very subjective in nature, one should be able to successfully argue that a common sense meaning should be given to all terms. The ten enumerated rights are:
- The right to be informed
- The right to Quality Service
- The Right to Pay No More than the Current Amount of Tax
- The Right to Challenge the IRS’s Position and Be Heard
- The Right to Appeal an IRS Decision in an Independent Forum
- To Right to Finality
- The Right to Privacy
- The Right to Confidentiality
- The Right to Retain Representation
- The Right to a Fair and Just Tax System