Most taxpayers do not realize the IRS is legally required to follow a specific set of rights every time they freeze a refund, request documents, open an examination, or send a notice. These protections are written into federal law and published by the IRS as the Taxpayer Bill of Rights (TBOR).

Understanding these rights makes a massive difference when your refund is delayed or placed under review because it gives you leverage, not just information.

What Is the Taxpayer Bill of Rights (TBOR)?

The Taxpayer Bill of Rights is a set of 10 legally protected rights that apply to all taxpayers in every IRS interaction.

These rights include:

• notices
• appeals
• collection
• identity verification
• refund delays
• examination
• documentation requests

When you know these rights, you understand what the IRS is allowed (and not allowed) to do.

The Ten Taxpayer Rights You Need to Know

Here are the ten official rights the IRS must respect:

1. The Right to Be Informed

You must be notified of:

• why your return is held
• which notice applies
• what documents are required
• how long the delay may last

2. The Right to Quality Service

You have the right to professional, courteous, and timely assistance. Yes, even on the IRS phone lines.

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

If the IRS adjusts your return incorrectly, you have the legal right to challenge and correct the amount.

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

If the IRS says something is wrong, you have the right to respond, prove your case, and request review.

5. The Right to Appeal

If you disagree with a decision, you can appeal to an independent appeals office.

6. The Right to Finality

The IRS must be clear about timelines for completing reviews and closing cases.

7. The Right to Privacy

IRS actions must be no more intrusive than necessary.

8. The Right to Confidentiality

Your information cannot be shared unless the law allows it.

9. The Right to Retain Representation

You can hire a tax professional (EA, CPA, or attorney) and require the IRS to speak with them instead of you.

10. The Right to a Fair and Just System

If you face hardship, the IRS must take it into consideration, including refund holds.

Why TBOR Matters for Refund Delays

TBOR protects you when:

• your refund is frozen
• identity verification takes too long
• IRS ignores your documentation
• CP notices are unclear
• the refund review goes past legal time limits

If your case goes beyond 21 days (or 120 days in review), your TBOR rights may help resolve the delay faster.

TBOR and the Taxpayer Advocate Service

TBOR is the foundation of the Taxpayer Advocate Service (TAS).
You can request help if:

• the delay is unreasonable
• you face financial hardship
• the IRS does not respond
• the IRS rejects your documentation
• you are stuck in a long-term refund freeze

Top Situations Where TBOR Helps

TBOR is not just a list of rights. It is a legal shield protecting taxpayers whenever the IRS delays, denies, or questions a refund. Knowing these rights gives you leverage and better outcomes.

If your refund is frozen, use TBOR to request explanations, escalate the case, or seek Advocate assistance.