On June 10, 2014 the Internal Revenue Service released a taxpayer bill of rights containing 10 rights as follows:

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

It is important to remember that the tax law already contains various rights for taxpayers, and Congress has passed numerous pieces of legislation with the title "bill of rights." However, as National Taxpayer Advocate Nina Olson has indicated, "Taxpayer surveys conducted by my office have found that most taxpayers do not believe they have rights before the IRS and even fewer can name their rights. I believe the list of core taxpayer rights the IRS is announcing today will help taxpayers better understand their rights in dealing with the tax system."

The IRS has issued Publication 1 which is intended to further explain these 10 rights.

At Gray, Gray & Gray, we believe that these rights are very important, but that the IRS still has much work to do to make these rights a reality. If you have questions about these rights, please do not hesitate to contact us.