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The Internal Revenue Service ("IRS") recently reminded taxpayers about the legal protections afforded by the Taxpayer Bill of Rights, a set of ten fundamental rights to which each taxpayer is entitled when dealing with the IRS. Formally adopted in 2014 and codified by Congress in 2016, the Taxpayer Bill of Rights covers a wide range of topics and issues. These rights are designed to protect taxpayers' interests and to ensure a fair and just tax system.
With the 2026 tax season about to begin and the IRS still scrambling to resume its normal operations following the government shutdown, now is an excellent time to remind taxpayers (especially those facing challenges in dealing with the IRS) that these rights exist. Such rights include the right to pay no more than the correct amount of tax, the right to challenge the IRS's position and be heard, the right to appeal an IRS determination in an independent forum, the right to finality, and the right to retain an authorized representative to represent you in your interactions with the IRS.
We routinely represent taxpayers in challenging complex assessments of tax, including interest and penalties due, objecting to formal IRS actions or proposed actions, appealing IRS decisions, and navigating the many procedural rules that apply. We find that the key to managing any tax challenge is for taxpayers to stay informed and act proactively. When in doubt, seeking guidance from qualified professionals or trusted IRS resources can make all the difference in achieving a successful resolution.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
