Taxpayer Rights During an IRS Audit: Your Protections

The Taxpayer Bill of Rights, Applied to Audits

The IRS adopted the Taxpayer Bill of Rights in 2014 and republishes it in Publication 1. It's not legally a bill of rights in the constitutional sense, but it does memorialize ten enforceable protections that apply during every audit. Understanding which ones matter during examination prevents auditors from overreaching.

Specific Audit Rights to Assert

Right to representation, under IRC § 7521(b)(2). You can pause any IRS interview, audit, or examination at any time to consult with a tax attorney, CPA, or Enrolled Agent. The auditor must stop questioning until your representative is present or until you waive the right in writing. Filing Form 2848 (Power of Attorney) lets your representative receive all notices and conduct the audit on your behalf.

Right to be informed. Under IRC § 7521(b)(1), the auditor must explain the audit process to you at the start of every meeting, including which issues are under review and what your options are if you disagree with the proposed outcome. Auditors who skip this step have provided grounds to reopen the audit if an adverse finding results.

Right to record any in-person interview, under IRC § 7521(a)(1). You must give the auditor 10 days' advance written notice of your intent to record. The auditor can also record the interview but must give you the same notice and provide you a copy on request.

Right to appeal. Any proposed adjustment can be appealed through the Office of Appeals, and if Appeals can't reach agreement, through Tax Court before the tax is assessed. You don't have to pay first to challenge the IRS's position.

Right to confidentiality and privacy. The IRS can't disclose your return information to third parties without your consent except as authorized by IRC § 6103. Audit requests for third-party records require either your consent or a separate summons procedure.

Frequently Asked Questions

Can I represent myself during an IRS audit, or is it advisable to hire a tax professional?

You have the right to handle an audit yourself, but you also have the right to be represented by a tax attorney, CPA, or Enrolled Agent at any stage. Audits that involve large adjustments, possible penalties, or questions about how the law applies to your situation tend to benefit from professional representation, since a representative can communicate with the IRS on your behalf using Form 2848. If you're unsure how much exposure you're facing, it's worth speaking with a tax attorney before your first meeting.

What if I disagree with the audit findings?

You aren't required to accept the examiner's conclusions. If you disagree with proposed adjustments, you can request a meeting with the examiner's manager, and if that doesn't resolve the matter, you can file a protest and take the case to the IRS Independent Office of Appeals. Appeals reviews the dispute separately from the examination team and considers the hazards of litigation, which sometimes leads to a different result.

Are there specific timeframes for the completion of an IRS audit?

There's no fixed deadline for finishing an audit, and the length depends on the type of examination, the complexity of the issues, and how quickly documents are exchanged. The bigger limit to watch is the assessment statute of limitations, which is generally three years from when the return was filed (longer in cases of substantial understatement or fraud). Auditors sometimes ask you to sign Form 872 to extend that period, and you can decline or limit the extension, though doing so has consequences worth discussing with a tax professional first.

What if I believe I am being treated unfairly during the audit?

You have the right to a fair and professional examination, and several avenues exist if that isn't happening. You can raise concerns with the examiner's manager, contact the Taxpayer Advocate Service if the process is causing significant hardship, or have a representative step in to handle communications. Documenting dates, requests, and conversations helps if you later need to escalate the matter.

Can I challenge the IRS's findings in court if I disagree with the final determination?

An IRS audit is a process that can evoke a sense of apprehension and uncertainty in any taxpayer. However, it is crucial to recognize that, as a taxpayer, you have certain rights and protections in place when undergoing an audit. Understanding these rights can empower you to navigate the process with confidence and ensure that it is conducted fairly and in accordance with the law. In this guide, we will delve extensively into your taxpayer rights during an IRS audit, providing you with a comprehensive overview of the protections designed to safeguard your interests.

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This content was written and reviewed by the licensed tax attorneys at Victory Tax Lawyers, LLP. Our attorneys specialize in IRS tax relief and are licensed members of the California State Bar with a nationwide practice.

Last Reviewed: 2026  ·  Meet Our Attorneys →

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