What is the Taxpayer Bill of Rights?

The Taxpayer Bill of Rights is a set of ten fundamental rights that every taxpayer has when dealing with the IRS. Originally grouped and adopted by the IRS in 2014, they were written into law by Congress in the 2015 PATH Act and are codified in Internal Revenue Code Section 7803(a)(3). The IRS is required to protect and respect these rights in every interaction.

Are the taxpayer rights legally binding on the IRS?

Yes. Since December 2015, the ten rights are statutory — Internal Revenue Code Section 7803(a)(3) directs the IRS Commissioner to ensure employees are familiar with and act in accord with them. They aren't just guidance; they're law, and the Taxpayer Advocate Service exists in part to enforce them.

What is the right to representation?

You have the right to retain an authorized representative — a CPA, enrolled agent, or attorney — to represent you in dealings with the IRS. If you're in an interview and want to consult a representative, the IRS generally must suspend the interview. And if you can't afford representation, you may be eligible for help from a Low Income Taxpayer Clinic.

How do I invoke my taxpayer rights with the IRS?

State them explicitly and in writing. If you disagree with a determination, invoke your right to appeal through the independent IRS Office of Appeals. If an interview is happening, invoke your right to representation and ask to pause. If the process has broken down or is causing hardship, the Taxpayer Advocate Service can enforce your rights. Publication 1 is the IRS's own summary you can cite.

BACK TO RESOURCES

IRS Tax Advocate

The Taxpayer Bill of Rights: 10 Rights Every Taxpayer Has With the IRS

The IRS is bound by law to respect ten fundamental taxpayer rights — from the right to be informed to the right to a fair and just tax system. Knowing them, and how to invoke them, changes how the agency treats you.

SMAART Tax Team

February 24, 2026

6 min read

|Reviewed by Ray Dominguez, EA, USTCP