Every taxpayer has a set of fundamental rights. You should be aware of these rights when you interact with the Internal Revenue Service.

The “Taxpayer Bill of Rights” takes the many existing rights in the tax code and groups them into 10 broad categories. That makes them easier to find and to understand.

You can find a list of your rights and the IRS’s obligations to protect them in Publication 1, Your Rights as a Taxpayer. It includes the following:

1. The 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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. Taxpayers have the right to know when the IRS has finished an audit.
7. 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, and will provide, where applicable, a collection due process hearing.
8. 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.
9. 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.
10. 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 and timely through its normal channels.

The IRS is trying to increase the number of Americans who know and understand their rights under the tax law. To expand awareness, the IRS is making Publication 1 available in multiple languages on IRS.gov. This important publication is available in English, Chinese, Korean, Russian, Spanish and Vietnamese.

The IRS will include Publication 1 when sending notices to taxpayers on a range of issues, such as an audit or collection matter. All IRS facilities will publicly display the rights for taxpayers and employees to see.

The IRS released the Taxpayer Bill of Rights following extensive discussions with the Taxpayer Advocate Service. TAS is an independent office inside the IRS that represents the interests of U.S. taxpayers.

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Additional IRS Resources:

• Taxpayer Bill of Rights
• What the Taxpayer Bill of Rights Means for You
• IR-2014-72, IRS Adopts “Taxpayer Bill of Rights;” 10 Provisions to be Highlighted on IRS.gov, in Publication 1
• IR-2014-80, IRS “Taxpayer Bill of Rights” Now Available in 6 Languages; 10 Key Rights Outlined in Updated Publication 1
• Taxpayer Advocate Service

WASHINGTON — With the filing season approaching, the Internal Revenue Service joined with national tax organizations to provide people with new options to get information and tips on selecting tax professionals and avoiding unscrupulous preparers.

The effort includes new information available at IRS.gov/chooseataxpro, including a list of consumer tips for selecting a tax professional. There will also be a new gateway page with links to national non-profit tax professional groups, which can help provide additional information for taxpayers seeking the right type of qualified help.

“The tax return represents one of the biggest financial transactions of the year for many Americans, whether they are getting a refund or paying a tax bill,” IRS Commissioner John Koskinen said. “Filling out tax returns accurately is critically important. Between tax law changes and tax scams circulating, it’s more important than ever for people who need professional assistance to select wisely and carefully.”

Koskinen was joined at a Washington press conference Thursday with members of several national tax professional organizations that represent hundreds of thousands of tax professionals across the nation.

More than 140 million tax returns were filed last year, and more than half of with them were prepared with the help of a paid return preparer.

For the upcoming filing season, some taxpayers may want to get help with the new provisions of the Affordable Care Act, and tax professionals provide one of several options available. The vast majority of people will only have to check a box on their federal income tax return to indicate they had health coverage, but others have Marketplace coverage with tax credits, have exemptions or need them, or may have to make a payment because they could afford to buy health insurance but chose not to. Tax professionals will be able to help guide taxpayers through what they need to do in these circumstances. Commercial software programs will be able to help, too.

There are some basic tips taxpayers can keep in mind when selecting a tax professional. These include:

• Select an ethical preparer. Taxpayers entrust some of their most vital personal data with the person preparing their tax return, including income, investments and Social Security numbers.
• Make sure the preparer signs the return and includes their Preparer Tax Identification Number (PTIN). All paid prepares are required to have a valid PTIN.
• Review your tax return and ask questions before signing. The taxpayer is ultimately legally responsible for what’s on their tax return, regardless of whether someone else prepared it.
• Never sign a blank tax return. This is a clear red flag when a taxpayer is asked to sign a blank tax return. The preparer can put anything they want on the return – even their own bank account for the tax refund.

To help taxpayers navigate the different types of professional tax help available, the IRS updated IRS.gov/chooseataxpro, a page that explains the different categories of professionals. Taxpayers will also find a new partner page that provides links to the web sites of national organizations of tax professionals, with additional details about the groups, including state and local organizations or representatives.

Organizations in the listing or attending the press briefing include:

• National Association of Enrolled Agents;
• National Society of Tax Professionals;
• National Association of Tax Professionals;
• National Society of Accountants;
• National Conference of CPA Practitioners;
• The American Institute of Certified Public Accountants;
• The American Association of Attorney-Certified Public Accountants; and
• The Council for Electronic Revenue Communication Advancement

“Tax professionals are a vital link with American taxpayers, and without them we could not run the nation’s tax system,” Koskinen said. “Taxpayers have many options for their taxes, ranging from using software to selecting a tax professional. If someone needs professional assistance, I urge people to take a few minutes to review the tips at IRS.gov/chooseataxpro. We want taxpayers to understand the different types and categories of tax return preparers available to help them with their tax issues.”

In January, the IRS also plans to launch a new Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on the IRS website to help taxpayers verify credentials and qualifications of tax professionals. The Directory will be a searchable, sortable database with the name, city, state and zip code of credentialed return preparers as well as those who have completed the requirements for the new IRS Annual Filing Season Program (AFSP) which includes having a valid 2015 Preparer Tax Identification Number (PTIN).

In 2010, the IRS launched the Tax Return Preparer Initiative that requires anyone who prepares any federal tax return for compensation to obtain a PTIN from the IRS. In 2014 the IRS issued about 677,000 PTINs. Currently, anyone with a valid PTIN can prepare and sign federal tax returns they prepare.

For more information, see:

• IRS Tax Pro Associations Partners
• What are the red flags? IRS tips for choosing a tax preparer.
• When, and how, do I file a complaint about a tax preparer?