Taxpayer Rights and Advocacy

Understanding Your Taxpayer Rights: How the IRS Protects You

Each taxpayer has fundamental rights as outlined by the IRS. It is important for taxpayers to be aware of these rights to ensure fairness when dealing with the IRS. These rights are listed below:

  1. The right to be informed
  2. The right to quality service
  3. The right to pay no more than the correct amount of tax
  4. The right to challenge the IRS’s position and be heard
  5. The right to appeal an IRS decision in an independent forum
  6. The right to finality
  7. The right to privacy
  8. The right to confidentiality
  9. The right to retain representation
  10. The right to a fair and just tax system

In addition to the Taxpayer Bill of Rights, the Taxpayer Advocacy Panel (TAP) helps to identify tax issues of importance to taxpayers and provides a taxpayer perspective to the IRS on key programs, products, and services. The TAP consists of volunteers from diverse backgrounds and socioeconomic statuses to best represent the citizens. TAP also makes recommendations to the IRS and the National Taxpayer Advocate on how to improve service and customer satisfaction.

Individuals can also help tackle big-picture problems in the IRS or the tax law by reporting systemic issues to the Taxpayer Advocate Service Office of Systemic Advocacy. Individuals can do so by following this link: https://apps.irs.gov/app/sams/

How the Low-Income Taxpayer Clinic Fights for Fair Representation

Low-income taxpayer clinics, including Cal Poly’s LITC, assist low-income individuals who have a tax dispute with the IRS. These clinics also provide education and outreach to individuals who speak English as a second language. Cal Poly’s LITC empowers low-income individuals to access legal services and can represent those eligible before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Services by the Cal Poly LITC are provided for free.

Cal Poly LITC began operation in 2010 and has successfully helped clients in various tax situations, such as those who are victims of identity theft, who face financial burdens, and who may claim innocent spouse relief. While the LITC helps taxpayers with tax controversies, it does not prepare tax returns. In 2023, Cal Poly LITC saved clients over $300,000 in corrected tax liabilities and has increased its representation of ESL taxpayers by 175% from the prior year. This year, Cal Poly LITC has opened over 50 new cases and continues to ensure the fairness and integrity of the tax system.

Note: This information cannot take the place of advice from a lawyer. Each case is different and needs individual legal advice. You should contact the LITC or a private attorney if you need representation on a tax matter or if you have questions.

Sources:
https://www.irs.gov/taxpayer-bill-of-rights
https://www.irs.gov/advocate/low-income-taxpayer-clinics
https://www.irs.gov/advocate/taxpayer-advocacy-panel