What is the Taxpayer Bill of Rights?
Publication 1, Your Rights as a Taxpayer, is often called the “Taxpayer Bill of Rights” because it spells out how the IRS must conduct an audit and explains the rights of a taxpayer whose return is being examined. Those rights include the ability to have representation at an IRS hearing and the right to end an interview in order to consult a tax expert. You also have the right to record an interview, propose an installment payment program, or appeal the findings of an audit or the placement of a tax lien against your property. The Taxpayer Bill of Rights also allows you to get the help of an IRS ombudsman or “problem resolution officer” to prevent the agency from seizing your property, garnishing your wages or forcing you into bankruptcy. You can download it from the IRS Web site or order by calling 1-800-TAX-FORM (829-3676).