What are my rights when dealing with the IRS about tax debt?

The Taxpayer Bill of Rights, codified in the Internal Revenue Code, guarantees 10 fundamental rights. You have the right to: (1) be informed about IRS decisions and clear explanations, (2) quality service that is prompt and professional, (3) pay no more than the correct amount of tax, (4) challenge the IRS's position and be heard, (5) appeal IRS decisions in an independent forum, (6) finality in knowing the maximum time to challenge an IRS position, (7) privacy in IRS proceedings, (8) confidentiality of your tax information, (9) retain representation by an authorized representative (EA, CPA, or attorney), and (10) a fair and just tax system including consideration of hardship. Additionally, the IRS must follow strict procedural rules: they must send required notices before taking collection action, give you 30 days to respond before levying, allow you to request a Collection Due Process hearing, and consider your ability to pay before proposing payment arrangements. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers whose problems aren't being resolved through normal channels.