The IRS recently adopted a taxpayer bill of rights. The taxpayer bill of rights takes rights listed in different parts of the Internal Revenue Code and creates broad categories that cover the rights, thus facilitating the ability of taxpayers to track and understand their rights. The bill of rights includes the right to receive quality service, the right to finality of IRS decisions, the right pay no more than the correct amount of tax owed, and the right to a “fair and just” tax system. The adoption of the taxpayer bill of rights comes after lengthy discussions with the Taxpayer Advocate Service and years of advocacy by National Taxpayer Advocate Nina Olson.

The bill of rights will now be listed in IRS Publication 1, which is often included in IRS correspondence with taxpayers. The rights are also available for viewing on the IRS website and will be displayed on posters and signs at IRS offices.

While many practitioners welcome the news, IRS Commissioner John Koskinen stressed that without adequate funding, the taxpayer bill of rights will be difficult to enforce. Commissioner Koskinen plans to continue to reach out to Congress to secure the resources necessary for proper enforcement of the taxpayer bill of rights.