Taxpayer rights · IRS audits
You have rights in an IRS audit. Use them.
Congress wrote the Taxpayer Bill of Rights into the Internal Revenue Code (IRC §7803(a)(3)). Here is what it means in practice, the audit-specific protections that matter most, and how a case moves from the first letter to Tax Court.
Taxpayer Bill of Rights
Ten rights every taxpayer has
These rights are listed in IRS Publication 1, Your Rights as a Taxpayer, which the IRS includes with audit notices.
The right to be informed
To know what you must do to comply and to get clear explanations of IRS decisions.
The right to quality service
Prompt, courteous and professional help, and to speak with a supervisor about poor service.
The right to pay no more than the correct amount of tax
Including interest and penalties, and to have payments applied properly.
The right to challenge the IRS's position and be heard
To object to proposed IRS actions and provide documentation, and have it considered.
The right to appeal an IRS decision in an independent forum
Including a fair administrative appeal to the IRS Independent Office of Appeals and, generally, the right to go to court.
The right to finality
To know the maximum time you have to challenge the IRS and the time the IRS has to audit or collect.
The right to privacy
That an inquiry or enforcement action will be no more intrusive than necessary.
The right to confidentiality
That your information won't be disclosed unless you authorize it or the law permits.
The right to retain representation
To choose an authorized representative, such as a CPA, and to seek help from a Low Income Taxpayer Clinic.
The right to a fair and just tax system
To have facts and circumstances considered, and to get help from the Taxpayer Advocate Service.
During the audit
Protections that matter most in an examination
These come from specific Code sections, so they can be enforced.
Have us handle your audit- You can have a representative handle the auditWith Form 2848, a CPA, attorney or enrolled agent can meet the IRS in your place unless you are summoned (IRC §7521(c)).
- You can pause an interview to get adviceIf you ask to consult a representative during an interview, the IRS must generally suspend it (IRC §7521(b)(4)).
- You can record your interviewWith 10 days' advance notice to the IRS (IRC §7521(a)).
- You should be told before the IRS contacts third partiesThe IRS generally must give advance notice before contacting third parties about your tax liability (IRC §7602(c)).
- You can refuse or limit an extension of the audit periodWhen asked to sign Form 872 or 872-A, you must be told you can refuse or limit the extension to specific issues (IRC §6501(c)(4)(B)).
- Penalties need written supervisory approvalMost penalties require written approval from the examiner's supervisor (IRC §6751(b)).
- Your tax advice is protected in civil mattersConfidential tax advice from a federally authorized tax practitioner has privilege similar to attorney-client privilege in noncriminal matters (IRC §7525).
- The burden of proof can shift to the IRSIf you present credible evidence, keep required records and cooperate, the burden on factual issues can shift (IRC §7491).
From letter to Tax Court
How an IRS dispute moves, and your options at each step
Audit letter
Respond by the date on the letter. Engage a representative before the first meeting.
Information Document Requests
Answer what is asked, in writing and on time. Ask for more time early if you need it.
30-day letter (proposed changes)
You can agree, provide more information, or file a written protest and request IRS Appeals.
IRS Independent Office of Appeals
A separate office that weighs the hazards of litigation and settles most cases.
90-day letter (Notice of Deficiency)
Your ticket to Tax Court. The petition deadline is 90 days (150 if addressed outside the U.S.) and is strictly enforced.
U.S. Tax Court
You can litigate without paying the tax first. Disputes of $50,000 or less per year can use the simpler small case (S case) procedure.
Collection
Before most levies you can request a Collection Due Process hearing within 30 days of the notice, and propose an installment agreement or offer in compromise.
Where to get help
Other places to turn
- Taxpayer Advocate ServiceAn independent office inside the IRS that helps with significant hardship or stalled cases (Form 911).
- Innocent spouse reliefRelief from a joint liability caused by a spouse or former spouse (Form 8857, IRC §6015).
- Penalty reliefFirst-time abatement and reasonable-cause relief for failure-to-file and failure-to-pay penalties.
- Tax Court lessonsSee what the court decided in 2025 and 2026 and what it means for your case.
Start a conversation
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Send it to us. A senior advisor will review it and reply within one business day with a plan.