Taxpayer Bill of Rights: America’s taxpayers are entitled to a fair and just tax system

Tax fairness means the tax system is equitable to all citizens. This is not just a concept - it is the law. The right to a fair and just tax system is one of 10 rights in the Taxpayer Bill of Rights, which clearly outline the fundamental rights of every taxpayer.

Here's what the IRS wants all taxpayers to know about what this right means:

• Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely.
• Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they're experiencing financial difficulty resolving their tax issues properly and timely through normal IRS channels.
• Taxpayers who cannot pay their tax debt in full and meet certain conditions can arrange a payment plan with the IRS. This means the taxpayer will pay a set amount over time, generally monthly.
• Taxpayers can submit an offer in compromise asking the IRS to settle their tax debt for less than the full amount if they:
  • Believe they don't owe all or part of the tax debt
  • Are unable to pay all the tax debt within the time permitted by law to collect
  • Have factors such as equity, hardship, or public policy they think the IRS should consider in determining whether to settle the liability

  More information

  • Publication 1, Your Rights as a Taxpayer
  • Taxpayer Advocate Service