Taxpayer Bill of Rights: Full Reference

The Taxpayer Bill of Rights (TBOR) is a foundational framework that defines the rights every person and entity has when dealing with the Internal Revenue Service. First articulated by the IRS in 2014 and codified into law under the Taxpayer First Act of 2019 (Pub. L. 116-25), TBOR consolidates 10 distinct rights drawn from existing provisions of the Internal Revenue Code. This reference covers the definition, statutory basis, operational mechanics, and practical boundaries of each right as they apply across audit, collection, and appeals contexts — all grounded in the structure of the US federal tax system.

Definition and scope

The Taxpayer Bill of Rights, codified at 26 U.S.C. § 7803(a)(3), requires the IRS Commissioner to ensure that IRS employees are familiar with and act in accordance with 10 enumerated taxpayer rights. The IRS formally adopted TBOR as an institutional policy in June 2014, and Congress elevated it to statutory status with the Taxpayer First Act of 2019.

The 10 rights, as published by the IRS, are:

1. The right to be informed — clear explanations of IRS decisions, notices, and procedures
2. The right to quality service — prompt, courteous, and professional assistance
3. The right to pay no more than the correct amount of tax — no overpayment beyond what the law requires
4. The right to challenge the IRS's position and be heard — the ability to object and receive a response
5. The right to appeal an IRS decision in an independent forum — access to the IRS Independent Office of Appeals
6. The right to finality — defined time limits on audits and collections
7. The right to privacy — IRS inquiries limited to what is legally necessary
8. The right to confidentiality — protection of taxpayer information under 26 U.S.C. § 6103
9. The right to retain representation — ability to authorize a representative before the IRS (see power of attorney in tax representation)
10. The right to a fair and just tax system — access to the Taxpayer Advocate Service (TAS) when experiencing hardship

The scope of TBOR extends to all taxpayers — individuals, businesses, exempt organizations, and estates — regardless of filing status or tax liability. It applies during audits, collection actions, appeals, and any other IRS administrative proceeding.

How it works

TBOR functions as both a policy mandate and a statutory floor. The IRS Commissioner must ensure that 10 rights are operationalized across all divisions: the Wage and Investment Division, the Small Business/Self-Employed Division, the Large Business and International Division, and the Tax Exempt and Government Entities Division. The IRS organizational structure distributes responsibility for compliance with TBOR across these functional units.

Enforcement and oversight mechanisms include:

1. Taxpayer Advocate Service (TAS) — An independent organization within the IRS, led by the National Taxpayer Advocate, TAS issues Taxpayer Assistance Orders (TAOs) under 26 U.S.C. § 7811 to stop or modify IRS actions causing significant hardship. TAS operates 76 local offices across the United States (TAS, IRS.gov).
2. IRS Independent Office of Appeals — Taxpayers who disagree with an IRS examination or collection determination may request a conference with Appeals under 26 U.S.C. § 7803(e). Appeals officers are prohibited from ex parte communications with IRS examination staff during the appeal process.
3. Collection Due Process (CDP) hearings — Under 26 U.S.C. §§ 6320 and 6330, taxpayers receiving a lien notice or pre-levy notice have 30 days to request a CDP hearing, at which collection alternatives such as an installment agreement or offer in compromise may be proposed.
4. Examination time limits — The standard statute of limitations for IRS assessment is 3 years from the date a return is filed (26 U.S.C. § 6501), a limit that directly supports the right to finality. The statute of limitations framework governs how long the IRS may initiate assessment or collection.
5. Confidentiality protections — Section 6103 of the Internal Revenue Code restricts disclosure of return information to named federal agencies, state tax authorities under formal data-sharing agreements, and certain other enumerated parties. Unauthorized disclosure carries criminal penalties under 26 U.S.C. § 7213.

Common scenarios

Scenario 1: Audit notification and the right to be informed
When the IRS selects a return for examination, it must issue written notice explaining the basis for examination. Under the right to be informed, the IRS is required to provide Publication 1, Your Rights as a Taxpayer, to any individual whose return is being examined. The IRS audit process distinguishes between correspondence audits (conducted by mail), office audits (conducted at an IRS office), and field audits (conducted at the taxpayer's premises or representative's office). In each case, TBOR requires the IRS to communicate examination scope in writing before proceeding.

Scenario 2: Penalty assessment and the right to challenge
A taxpayer receiving a tax penalty notice has the right to submit a written protest contesting the penalty. The right to be heard requires the IRS to consider and respond to that protest. For penalties subject to reasonable-cause abatement under 26 U.S.C. § 6651, taxpayers may submit documentation demonstrating that failure was not due to willful neglect, triggering an affirmative IRS review obligation.

Scenario 3: Collection action and the right to finality
Before the IRS levies wages, bank accounts, or other property, it must issue a Final Notice of Intent to Levy at least 30 days prior to the action (26 U.S.C. § 6331(d)). During that window, the taxpayer may request a CDP hearing, suspending levy action while the appeal is pending. The right to finality also means the IRS cannot reassess tax on the same period once the limitations period has expired without a statutory exception.

Scenario 4: Hardship and the right to a fair system
A taxpayer facing imminent bank levy who cannot pay rent, utilities, or essential living expenses may qualify for Taxpayer Assistance Order relief through TAS. Under IRS Revenue Procedure 2009-20, TAS uses defined economic hardship criteria to evaluate TAO eligibility. TAS issued 23,683 TAOs in fiscal year 2022 (National Taxpayer Advocate Annual Report to Congress 2022).

Decision boundaries

TBOR establishes rights but does not override specific statutory procedures or mandatory filing requirements. Distinguishing where TBOR applies from where it does not is operationally significant.

TBOR rights apply:
- During IRS-initiated examination of filed returns
- During collection actions following assessment of a valid tax liability
- In appeals proceedings before the IRS Independent Office of Appeals
- When TAS is exercising jurisdiction over a hardship case
- When the IRS issues notices or correspondence requiring a taxpayer response (see IRS notices and correspondence)

TBOR rights do not eliminate:
- The underlying tax liability established by statute
- Filing deadlines and penalty triggers for failure to file or pay
- The IRS's authority to investigate potential fraud outside the 3-year assessment window (the fraud exception extends the statute of limitations to 6 years for substantial omissions exceeding 25% of gross income, and indefinitely for fraudulent returns under [26 U.S.C. § 6501(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6501&num