Theme 1: Your Role as a TaxpayerLesson 4: The Taxpayer's Rights
Taxpayers have a definite responsibility to file an accurate and timely tax return, but they also have certain rights. The fundamental right is that of confidentiality. All taxpayers have the right to privacy of their tax information. Only authorized tax personnel can examine, or audit, a tax return. Even law enforcement agencies have no right to examine a suspect's tax returns. In addition, taxpayers have the right to appeal any IRS-proposed adjustments to a tax return. The taxpayer can contest the IRS determination of tax liability in a court or by asking the IRS Appeals Office to review the case.
Activity 1: Taxpayer Rights Visit the IRS Web site to learn about your rights as a taxpayer.
Activity 2: Tax Court Go to the U.S. Tax Court Web site to learn about the court's role in settling tax disputes.
Activity 3: Processing Tax Forms Learn how the IRS processes tax forms.
Complete the assessment page to test your understanding of The Taxpayer's Rights.
Visit Theme 3, Lesson 3 to learn about taxpayer responsibilities.
What is the goal of the judges in the United States Tax Court?
Did You Know?
Over 118 million individual income tax returns that the IRS examined in 2013 resulted in refunds to taxpayers.
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