EA Part 3 Taxpayer Rights and the Taxpayer Advocate Service

The Taxpayer Bill of Rights

In 2014, the IRS formally adopted the Taxpayer Bill of Rights (TBOR), codified in IRC Section 7803(a)(3) through the Taxpayer First Act of 2019. The TBOR consolidates existing taxpayer rights into 10 categories and is published as IRS Publication 1, which every taxpayer receives upon initial contact with IRS enforcement. EA candidates should know all 10 rights and the circumstances under which each applies.

The 10 Taxpayer Rights

1. The Right to Be Informed

Taxpayers have the right to know what they need to do to comply with tax laws. The IRS must explain its decisions clearly and provide notice before examining or collecting taxes. This right is implicated whenever the IRS proposes adjustments, issues a notice, or changes a position.

2. The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. This includes the right to speak with a supervisor if a taxpayer believes an IRS employee has been rude or unprofessional.

3. The Right to Pay No More Than the Correct Amount of Tax

Taxpayers are only required to pay what the law requires — not more. This right supports abatement requests, refund claims, and the correction of IRS errors.

4. The Right to Challenge the IRS's Position and Be Heard

Taxpayers have the right to raise objections and provide additional documentation in response to IRS actions. The IRS must consider these objections and provide a response. This right underlies the entire audit, appeals, and Tax Court structure.

5. The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers have the right to a fair and impartial administrative appeal of most IRS decisions, including audits, collection actions, and penalties. This right is the legal basis for the Office of Appeals and Collection Due Process hearings.

6. The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge an IRS position, and the maximum time the IRS has to audit or collect. This right encompasses the statutes of limitations — both the assessment statute (3/6/unlimited years) and the collection statute (10 years from assessment).

7. The Right to Privacy

Taxpayers have the right to expect that IRS inquiries, examinations, and enforcement actions will comply with the law and be no more intrusive than necessary. The IRS must respect due process protections, including the prohibition on levying property without proper notice.

8. The Right to Confidentiality

Taxpayers have the right to expect that the information they provide to the IRS will not be disclosed unless authorized by law. Tax return information is protected under IRC Section 6103, with specific exceptions for authorized disclosures to other government agencies, courts, and with taxpayer consent.

9. The Right to Retain Representation

Taxpayers have the right to retain an authorized representative. If a taxpayer cannot afford representation, they may qualify for assistance from a Low Income Taxpayer Clinic (LITC) or the Taxpayer Advocate Service. Once a taxpayer invokes the right to representation during an IRS interview, the interview must stop until representation is arranged.

10. The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax system to consider the facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. This is the broadest right and underpins programs like the Offer in Compromise under effective tax administration and hardship-based relief.

The Taxpayer Advocate Service (TAS)

What TAS Does

The Taxpayer Advocate Service is an independent organization within the IRS whose mission is to help taxpayers resolve problems with the IRS that have not been resolved through normal channels. TAS is headed by the National Taxpayer Advocate, who reports directly to the IRS Commissioner and submits an annual report to Congress — outside the normal IRS chain of command.

TAS has both an individual advocacy function (helping specific taxpayers resolve problems) and a systemic advocacy function (identifying patterns of problems in IRS systems and procedures and recommending administrative and legislative changes).

When a Taxpayer Qualifies for TAS Assistance

TAS assistance is available when a taxpayer is experiencing a significant hardship. Criteria include:

1. The taxpayer is facing an immediate threat of adverse action (e.g., imminent levy or seizure)
2. The taxpayer will incur significant costs if relief is not granted (medical bills, inability to pay for housing or food)
3. The taxpayer has experienced a delay of more than 30 days to resolve a tax problem
4. The taxpayer has not received a response or resolution by the date promised by the IRS
5. The IRS system or procedures have failed to operate as intended and created a problem for the taxpayer

These categories are tested on Part 3. The key threshold concept is significant hardship — TAS is not available simply because a taxpayer disagrees with an IRS determination; there must be a hardship element or a systemic failure.

Form 911: Request for Taxpayer Advocate Service Assistance

Taxpayers (or their representatives) request TAS assistance by filing Form 911 (Request for Taxpayer Advocate Service Assistance). The form asks for:

• The taxpayer's identifying information
• A description of the problem and the tax period involved
• Prior IRS contact history and results
• How the taxpayer is being harmed or would be harmed without relief

An EA can file Form 911 on behalf of a client. Once a TAS case is accepted, a Taxpayer Advocate (a TAS employee) is assigned and works directly with the applicable IRS function to resolve the issue.

Local vs. National TAS

TAS operates through 77 Local Taxpayer Advocate offices located across the country. Taxpayers work with the local office for their geographic area. The National Taxpayer Advocate, based in Washington, D.C., leads the organization and represents taxpayer interests at the national policy level. Systemic issues that cannot be resolved at the local level are escalated nationally.

Low Income Taxpayer Clinics (LITCs)

Low Income Taxpayer Clinics (LITCs) are independent organizations that receive funding from the IRS under IRC Section 7526 to provide representation and education services to low-income taxpayers. LITCs are not part of TAS or the IRS — they are separate legal aid or law school organizations.

LITCs provide:

• Representation in controversies with the IRS (audits, appeals, Tax Court)
• Education and outreach to taxpayers who speak English as a second language (ESL)
• Services to taxpayers whose income does not exceed 250% of the federal poverty level

The LITC program is tested on Part 3 in the context of taxpayer representation rights — specifically, the right to representation and the options available to taxpayers who cannot afford a private practitioner. EA candidates should know that LITCs are IRS-funded but independent, and that they serve a population that might not otherwise have access to professional representation.

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