Every taxpayer has certain rights when working with the IRS. These 10 fundamental rights are collectively known as the Taxpayer Bill of Rights. Let’s get a better understanding of what the right to challenge the IRS's position and be heard means.

Taxpayers have the right to:

• Raise objections and to have them considered timely.
• Provide additional documentation to the IRS in response to formal or proposed actions and have it considered promptly and fairly.
• Receive a response if the IRS does not agree with their position.

What taxpayers can expect
In some cases, the IRS will notify a taxpayer that their tax return has a math or clerical error. If this happens, the taxpayer:

• Has 60 days to tell the IRS they disagree.
• Should provide copies of any records that may help correct the error.
• May call the number listed on the letter or bill for assistance.
• Can expect the agency to make the necessary adjustment to their account and send a correction if the IRS agrees with the taxpayer's position.

If the IRS does not agree with the taxpayer's position:

• The agency will send a notice proposing a tax adjustment.
• This notice provides the taxpayer with a right to challenge the proposed adjustment in U.S. Tax Court before paying it.
• If the taxpayer chooses to do this, they must file a petition within 90 days of the date of the notice, or 150 days if it is addressed outside the United States.

Taxpayers can submit documentation and raise objections during an examination or audit. If the IRS does not agree with the taxpayer's position, the agency issues a notice explaining why it is increasing the tax. Prior to paying the tax, the taxpayer has the right to petition the U.S. Tax Court and challenge the agency's decision.

In some circumstances, the IRS must provide a taxpayer with an opportunity to have a hearing with the Independent Office of Appeals before taking enforcement actions to collect tax debt. These actions can include levying the taxpayer's bank account or other property, or filing a notice of federal tax lien in the appropriate state filing location. If the taxpayer disagrees with the Appeals decision, they can petition the U.S. Tax Court.