Tax Rights
Your rights as a taxpayer when dealing with the IRS — audits, payment plans, penalties, collections, and appeals.
Covered in this guide:
If the IRS comes after you, the Taxpayer Bill of Rights at IRC § 7803(a)(3) sets ten basic rights, including the right to challenge and appeal. The IRS has 3 years to audit, 6 if you omitted 25% of income, and forever if you didn't file. Before liens or levies, Collection Due Process (§§ 6320, 6330) gives you 30 days to request a hearing — don't miss that window. Innocent Spouse Relief (§ 6015) can wipe joint liability. A 90-day letter lets you petition the Tax Court without paying first. The Taxpayer Advocate Service is free.
Key Federal Laws
Taxpayer Bill of Rights
IRC § 7803(a)(3)
10 fundamental taxpayer rights
Collection Due Process
IRC §§ 6320, 6330
Notice and hearing before liens/levies
Innocent Spouse Relief
IRC § 6015
Protection from spouse's tax liability
IRS Restructuring and Reform Act of 1998
Pub. L. 105-206
Taxpayer protections, burden of proof
Taxpayer Advocate Service
IRC § 7803(c)
Independent taxpayer assistance
Statute of Limitations
IRC § 6501
3-year, 6-year, and unlimited audit periods
IRS Audit Rights
An audit letter in the mailbox is one of the more visceral experiences in American adult life, but most audits are routine civil matters about whether the math on a return holds up. Roughly three-quar...
IRS Payment Plans
If you owe but can't pay the full amount, you have the right to a payment plan with the IRS, and the agency would much rather collect from you on a schedule than chase you for years. The 2012 Fresh St...
Penalty Abatement
The IRS hands out penalties for late filing, late payment, and accuracy issues — but you can ask to have them removed, and the agency does it routinely. If something real happened — serious illness, d...
Collection Rights
The IRS has the most powerful collection toolkit of any creditor in the country — wage garnishment, bank levies, federal tax liens, asset seizures, passport revocation for serious tax debts. They also...
Tax Appeals
You can appeal almost any IRS decision through the Independent Office of Appeals. Congress made it independent by statute in 2019 (Taxpayer First Act, codified at § 7803(e)) precisely because the old...