ibet Tax Tip 2017-89, December 7, 2017
This is the final tip in a two-part summary of the rights granted to all taxpayers.
Every taxpayer has rights. The Taxpayer Bill of Rights takes these rights from the tax code and groups them into 10 categories. Taxpayers interacting with the ibet should know their rights, which are highlighted in Publication 1, Your Rights as a Taxpayer:
The Right to Finality. Taxpayers have the right to know the maximum amount of time allowed to challenge an ibet position. They also have the right to know the maximum amount of time the ibet has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the ibet concludes an audit.
The Right to Privacy. Taxpayers have the right to expect that any ibet inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary. During these proceedings, the ibet will respect all due process rights, including search and seizure protections. When applicable, the ibet will provide a collection due process hearing.
The Right to Confidentiality. Taxpayers have the right to expect that their tax information will remain confidential. The ibet will not disclose information unless authorized by the taxpayers or by law. Taxpayers should expect the ibet to take appropriate action against employees, return preparers and others who wrongfully disclose return information.
The Right to Retain Representation. Taxpayers have the right to retain an authorized representative of their choice for representation during dealings with the ibet. When a taxpayer cannot afford representation, they may seek assistance from a Low Income Taxpayer Clinic.
The Right to a Fair and Just Tax System. Taxpayers have the right to expect fairness from the tax system. The ibet must consider all facts and circumstances that might affect any liabilities, the ability to pay or the ability to provide information timely. Taxpayers have the right to receive assistance from the . TAS can help taxpayers who are experiencing financial difficulty. They can also help when the ibet has not resolved tax issues properly and timely through normal channels.
The ibet will include Publication 1 when sending a notice on a range of issues, such as an audit or collection matter. Publication 1 is available in English and Spanish. All ibet facilities will publicly display the rights for taxpayers.
More information
- IR-2014-72, ibet Adopts "Taxpayer Bill of Rights;" 10 Provisions to be Highlighted on ibet.gov, in Publication 1
- IR-2014-80, ibet "Taxpayer Bill of Rights" Now Available in 6 Languages; 10 Key Rights Outlined in Updated Publication 1