Taxpayers Bill of Rights (Publication 1)
1. The Right
to Be Informed
“Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanation of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence.”…
2. The Right to Quality Service
“Taxpayer have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.”
3. The Right to Pay No More than the Correct Amount of Tax
“taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentations promptly and fairly, and to receive a response if the IRS does
not agree with their position.”
The Federal Register.
See page 11572 of vol. 39, No. 62 of the Federal Register, Friday, March 25, 1974. This states that the mission of the IRS “… Includes communicating the requirements of the law to the public, determining
the extent of compliance and causes of non-compliance, and doing all things needful to a proper enforcement of the law.”
1276 of the Federal Register publishing public law 90 – 620, October 22, 1968; paragraph 1507 states that anything published in the Federal Register pertaining to an individual is presumptive evidence that the individual is aware of this content.
[See also 31 CFR 0.207 & 31 CFR 0.208.]
31 CFR 0.207 - Cooperation with official inquiries.
§ 0.207 Cooperation with
official inquiries.
Employees shall respond to questions truthfully and under oath when required, whether orally or in writing, and must provide documents and other materials concerning matters of official interest when directed to do so by competent Treasury authority.
31 CFR 0.208 - Falsification of official records.
§ 0.208 Falsification of official records.
Employees shall not intentionally make false, misleading or ambiguous statements, orally or in writing, in connection with any matter of official interest. Matters of official interest include among other things: Transactions with
the public, government agencies or fellow employees; application forms and other forms that serve as a basis for appointment, reassignment, promotion or other personnel action; vouchers; leave records and time and attendance records; work reports of any nature or accounts of any kind; affidavits; entry or record of any matter relating to or connected with an employee's duties; and reports of any moneys or securities received, held or paid to, for or on behalf of the United
States.
