Table of Contents
Key Terms

There are no key terms for this page.

Taxpayer Bill of Rights

Learning Objective

  • Understand the contents of the Taxpayer Bill of Rights.

Over the years, the news media carried many “horror stories” about taxpayers who claimed they had been abused by the Internal Revenue Service. As a result of this publicity, in 1988 Congress passed a set of provisions referred to as the “Taxpayer Bill of Rights.” The Taxpayer Bill of RightsTaxpayer Bill of RightsTaxpayers’ rights regarding privacy, representation, assistance in resolving disputes, appeals, collections and refunds; summarized in IRS Publication 1. has been amended several times since it was originally passed by Congress.

This set of provisions includes the taxpayer’s rights regarding privacy, representation, assistance in resolving disputes, appeals, collections and refunds. The provisions of the Taxpayer Bill of Rights are summarized in IRS Publication 1.

Go to the back of Publication 17 and read the section: Your Rights as a Taxpayer.

Questions

  1. The Internal Revenue Service does not have to furnish the taxpayer with information concerning which of the following items?

    1. The way the taxpayer’s return was selected for audit

    2. The procedures for appealing an IRS ruling

    3. The refund claims process

    4. The IRS collection process

    5. All of the above must be provided to the taxpayer

  2. A taxpayer’s rights are explained in:

    1. Publication 5

    2. Publication 17

    3. Publication 556

    4. Publication 1

    5. Situations b and d are correct.

Creative Commons License Information

Cite this Content