Taxpayer Bill of Rights

The IRS Commissioner John A. Koskinen on June 10, 2014 in the IRS Newswire announced the adoption of a "Taxpayer Bill of Rights". The Taxpayer Bill of Rights places existing rights currently in the Internal Revenue Code, and "groups them into 10 broad categories."

The IRS has posted the ten taxpayer rights on their website,

In addition, the IRS has redesigned the Publication 1, to prominently feature these ten rights. The IRS Pub. 1 is included in millions of pieces of IRS correspondence each year.

The IRS Commissioner stated: "Respecting taxpayer rights continues to be a top priority for IRS employees, and the new Taxpayer Bill of Rights summarizes these important protections in a clearer, more understandable format than ever before". !

Three of the listed rights, "The right to challenge the IRS' position and be heard", "the right to Appeal an IRS decision in an independent forum", and "the right to retain representation" are particularly relevant to my representation as an Enrolled Agent.

 The IRS Commissioner also added: "Our establishment of the Taxpayer Bill of Rights is also a clear reminder that all of the IRS takes seriously our responsibility to treat taxpayers fairly".

The IRS has initially issued the redesigned Publication 1 in English and Spanish. The IRS in the near future will soon have updated versions of Publication 1 in Chinese, Korean, Russian, and Vietnamese. ! In summary, with this renewed emphasis on 'taxpayer rights' Enrolled Agent representation should benefit in dealing with IRS employees.

 —Richard A. Perlman, Enrolled Agent, June 16, 2014