On Tuesday the IRS announced that it would adopt a Taxpayer Bill of Rights in the latest version of Publication 1.   Like the US Constitution, the Internal Revenue Code defines certain rights applicable to all governed by the document.  Unlike the US Constitution, however, the rights contained in the Internal Revenue Code are scattered throughout the tax code rather than gathered in a single place.

The IRS seeks to address this issue by collecting these rights in Publication 1 for the convenient reference of all taxpayers.  The ten enumerated rights 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

 

The IRS has already updated Publication 1 on its website and will start disseminating the new version via print in the coming days.

 

See “IRS Adopts ‘Taxpayer Bill of Rights;’ 10 Provisions to be Highlighted on IRS.gov, in Publication 1,” IRS.gov (June 2015).

Posted by Conan Yuzna, Associate Editor, Wealth Strategies Journal.