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Your Rights When Dealing With the IRS
Every U.S. taxpayer has fundamental rights that the IRS is legally required to respect. These rights — codified in the Taxpayer Bill of Rights under IRC Section 7803(a)(3) — govern every interaction between you and the IRS, from the first balance-due notice to a levy on your wages.
Most taxpayers with IRS debt never exercise these rights — not because they do not apply, but because no one tells them they exist. The IRS Fresh Start Initiative expanded several of these protections in practice, creating new resolution pathways that give taxpayers a fair chance to resolve their debt without losing their wages, bank accounts, or property.
Know your rights — then use them.
Our free eligibility guide will show you which Fresh Start programs you may qualify for based on your situation.
Start Eligibility GuideThe Right to Be Informed
Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
How Fresh Start applies
Under the Fresh Start Initiative, the IRS expanded access to installment agreements and offers in compromise — but most taxpayers never learn these options exist. This right means the IRS must tell you about resolution programs when they are relevant to your situation.
The Right to Quality Service
Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.
How Fresh Start applies
If an IRS representative does not explain your resolution options — including payment plans, offers in compromise, or hardship programs — you have the right to request a supervisor or escalate your concern.
The Right to Pay No More Than the Correct Amount of Tax
Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
How Fresh Start applies
This right directly supports penalty abatement. If you have been assessed penalties due to circumstances beyond your control, or if you have a clean prior compliance history, you have the right to request that those penalties be removed.
The Right to Challenge the IRS's Position and Be Heard
Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.
How Fresh Start applies
If the IRS has assessed a balance you believe is incorrect — including balances generated by a Substitute for Return — you have the right to challenge it. The IRS must consider your documentation before finalizing any collection action.
The Right to Appeal an IRS Decision in an Independent Forum
Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.
How Fresh Start applies
When you receive a Final Notice of Intent to Levy (LT11 or Letter 1058), you have 30 days to request a Collection Due Process Hearing before the independent IRS Office of Appeals. This right suspends all levy action while your case is reviewed.
The Right to Finality
Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt.
How Fresh Start applies
The IRS has a 10-year Collection Statute Expiration Date (CSED) from the date of assessment. After that period, the debt is legally extinguished. Understanding this deadline is essential to evaluating whether an installment agreement, offer in compromise, or hardship status is the right strategy.
The Right to Privacy
Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections.
How Fresh Start applies
The IRS cannot enter your home without a warrant. A Revenue Officer may knock on your door, but you are not required to allow entry. You are also entitled to representation — once you provide a Power of Attorney (Form 2848), the IRS must deal with your representative, not you directly.
The Right to Confidentiality
Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.
The Right to Retain Representation
Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.
How Fresh Start applies
You never have to speak to the IRS alone. A licensed Enrolled Agent, CPA, or tax attorney can represent you at every stage — from a Revenue Officer visit to a Collection Due Process Hearing to an Offer in Compromise negotiation. Low Income Taxpayer Clinics (LITCs) provide free or low-cost representation for qualifying taxpayers.
The Right to a Fair and Just Tax System
Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly.
How Fresh Start applies
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve problems the IRS has not addressed properly. TAS is free. If the IRS is taking action that is causing you significant hardship — and standard channels have failed — TAS can intervene on your behalf.
The Taxpayer Advocate Service
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that serves as your voice. TAS helps taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, and who believe that an IRS system or procedure is not working as it should.
TAS is free. You may be eligible for TAS assistance if your IRS problem is causing financial difficulty, if you face an immediate threat of adverse action, or if you have tried repeatedly to contact the IRS but no one has responded.
Visit the Taxpayer Advocate ServiceDo You Qualify for Fresh Start Relief?
Use our free eligibility guide to find out which IRS program may apply to your situation. No personal information required.
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Disclaimer: This page is provided for informational and educational purposes only. It is not affiliated with, endorsed by, or representative of the Internal Revenue Service or any government agency. Nothing here constitutes legal, tax, or financial advice. Please consult a licensed tax professional for advice specific to your situation.