The IRS has a lot of information about you. The right to be informed is about making sure some of it flows back the other way.
It is the first right listed in section 7803(a)(3) of the Internal Revenue Code. Publication 1 describes it this way: taxpayers have the right to know what they need to do to comply with the tax laws, to clear explanations of the laws and IRS procedures in forms, instructions, publications, notices and correspondence, and to be informed of IRS decisions about their accounts with clear explanations of the outcomes.
That is three distinct promises. Know the rules. Understand the paperwork. Learn what happened to your account and why. Each one has practical teeth if you know where to bite.
Promise one: knowing what the law requires
The IRS meets this part of the right mostly through publications, form instructions and its website. That sounds passive, and it is. Nobody is going to call you and explain that your side business needs estimated payments.
What the right gives you is a standard to hold the IRS to. If a notice or form instruction is genuinely unclear, that matters later. It is part of the story when you ask for relief from a penalty, when you explain to Appeals why you did what you did, and when you ask the Taxpayer Advocate Service to step in. "The instructions said X, and I did X" is a strong sentence.
Practical habit: when you rely on an IRS publication or instruction to make a decision, save a copy of the version you used. IRS web pages change. A dated PDF in your file does not.
Promise two: explanations you can understand
The right to be informed works hand in hand with the right to quality service, which includes being spoken to in a way you can easily understand. A few concrete tools:
- Language help. The IRS individual phone line at 800-829-1040 offers Spanish interpretation, and the IRS lists a separate line, 833-553-9895, for interpretation in other languages.
- Accessible formats. Form 9000, Alternative Media Preference, lets you elect to receive IRS written communications in an accessible format.
- Hearing-impaired callers. The IRS lists a TTY/TDD line at 800-829-4059.
If an IRS employee explains something and you do not follow, say so and ask again. "Can you tell me which code section or manual provision that comes from?" is a fair question. You may not always get a citation on the phone, but you will often get a better explanation, and you will have a note to follow up on in writing.
Promise three: being told what the IRS decided, and why
This is the part of the right with the most statutory muscle.
At interviews. IRC 7521(b)(1) requires an IRS officer or employee, before or at an initial in-person interview, to explain the audit process and your rights under it when the interview concerns determining tax, or the collection process and your rights under it when the interview concerns collection. If that explanation does not happen, ask for it. It is required.
At Appeals. For certain taxpayers, the Code requires access to the case file before an Appeals conference. IRC 7803(e)(7) says that when a conference with the Independent Office of Appeals has been scheduled at the request of a "specified taxpayer," the Chief of Appeals must ensure the taxpayer gets access to the nonprivileged portions of the case file on the disputed issues, other than documents the taxpayer provided, no later than 10 days before the conference. A specified taxpayer is an individual whose adjusted gross income does not exceed $400,000 for the year in dispute, or another taxpayer whose gross receipts do not exceed $5 million for that year. You can elect to expedite by waiving the 10-day lead time.
About third parties. If the IRS contacts other people about your tax liability, IRC 7602(c)(2) requires it to give you a record of the persons contacted, periodically and on your request. More on that in the right to privacy.
About your account. The everyday version of being informed is simply seeing your own account. Your IRS individual online account shows balances by tax year, payments, digital notices and transcripts. If you cannot get online, transcripts by mail work too.
When the explanation is missing or wrong
Notices sometimes say very little. A balance changes and the letter does not tell you why. Here is the order of operations that works.
- Pull the account transcript for the year in question. It shows the changes posted to your account after the original return. Our sister guide on getting transcripts walks through the options.
- Call the number on the notice and ask the employee to explain the adjustment. Write down the date, the name and ID number the employee gives, and the explanation.
- Ask in writing if the phone explanation does not resolve it. Reference the notice number and date, and ask the IRS to explain the basis for the change.
- Ask for the file when there is a real dispute. If you are working with an IRS employee on an open case, the IRS says you can ask that employee for records from the file directly. If that does not work, a Freedom of Information Act request is the formal route.
- Escalate to the Taxpayer Advocate Service if the IRS does not respond by a date it promised or the delay has gone more than 30 days past normal. Those are two of the TAS case acceptance criteria.
Using the right without starting a war
The right to be informed is not a weapon for scoring points. It is a tool for getting the facts you need. Employees respond better to "Help me understand" than to "I know my rights." Both sentences assert the same right. Only one of them gets a cooperative answer.
There is one exception. When you have asked twice, in writing, and nothing comes back, stop being polite in tone and start being precise in content. Cite section 7803(a)(3)(A). Cite the specific rule that requires an explanation. Send it by a method you can prove (see how to prove you mailed something to the IRS). That letter becomes Exhibit A for the Advocate.
Build your own information file
The IRS keeps a file on you. Keep one on the IRS. When a dispute comes up, the taxpayer with the better file usually has the easier time. Here is what belongs in it:
- every IRS notice and letter, with the envelope if the postmark date might matter,
- copies of every return you filed, with proof of filing,
- proof of every payment, with the tax year and form you designated,
- your call log, with dates, employee names and ID numbers, and promised follow-up dates,
- copies of everything you sent the IRS, with proof of mailing or fax confirmation,
- printouts of your account transcripts each time you pull them, so you can see what changed and when.
A folder per tax year works. So does a scanned PDF per year. The format matters less than the habit.
Being informed through someone else
Sometimes the person who needs the information is not you. Your accountant, your adult child, or a lender may need to see your IRS records. The right to be informed does not let the IRS hand your file to anyone who asks; the right to confidentiality forbids that. You authorize it. A Form 8821 lets a person or organization inspect and receive your tax information. A Form 2848 does that and also lets an eligible representative act for you.
A note on what this right does not cover
The right to be informed does not require the IRS to give you legal advice, to tell you how to minimize your taxes, or to warn you before every enforcement step beyond the notices the law requires. It also does not let you ignore a deadline because a notice was confusing. If you are unsure what a letter requires, assume the deadline on it is real, protect it, and figure out the rest afterward.
Knowledge is protection. This right is how you get some.
Frequently asked questions
Does the IRS have to explain my rights before an audit interview?
Yes, for in-person interviews. IRC 7521(b)(1) requires an IRS officer or employee to explain the audit process and your rights before or at the initial in-person interview relating to the determination of tax, and the collection process and your rights for an interview relating to collection.
Can I see the IRS file before an Appeals conference?
If you are a specified taxpayer under IRC 7803(e)(7), generally an individual with adjusted gross income of $400,000 or less for the year in dispute, or another taxpayer with gross receipts of $5 million or less, the Code requires access to the nonprivileged portions of the case file on the disputed issues at least 10 days before a conference you requested.
How do I get IRS letters in another language or format?
The IRS lists 800-829-1040 with Spanish interpretation and 833-553-9895 for interpretation in other languages. Form 9000 lets you elect to receive IRS written communications in an accessible format.
What if an IRS notice does not explain why my balance changed?
Pull the account transcript for that year, call the number on the notice and ask for the basis of the adjustment, then follow up in writing if needed. If the IRS misses a promised response date, the Taxpayer Advocate Service may accept the case.
Authorities and sources cited
- 26 U.S.C. 7803(a)(3)(A)
- 26 U.S.C. 7521(b)(1), explanation of audit and collection processes
- 26 U.S.C. 7803(e)(7), access to case files for certain Appeals conferences
- 26 U.S.C. 7602(c)(2), record of third-party contacts
- IRS Publication 1; Form 9000, Alternative Media Preference
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