National Taxpayer Advocate’s Taxpayer Bill of Rights

The National Taxpayer Advocate has compiled the following Taxpayer Bill of Rights (and Obligations) which she has recommended to be adopted by Congress. Good stuff!

TAXPAYER BILL OF RIGHTS

Taxpayer Rights:

1. The right to be informed.
2. The right to be assisted.
3. The right to be heard.
4. The right to pay the correct amount of tax due.
5. The right to an appeal (administrative and judicial).
6. The right to certainty.
7. The right to privacy (to be free from unreasonable searches and seizures).
8. The right to confidentiality.
9. The right to representation.
10. The right to a fair and just tax system.

Taxpayer Obligations:

1. The obligation to be honest.
2. The obligation to be cooperative.
3. The obligation to provide accurate information and documents on time.
4. The obligation to keep records.
5. The obligation to pay taxes on time.