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Taxpayer Bill of Rights series: Defining the right to a fair and just tax system

IRS Tax Tip 2026-73, Oct. 7, 2026

Fairness is an essential part of the federal tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that may affect their tax obligations, ability to pay, or ability to provide information timely.

The right to a fair and just tax system is one of the 10 fundamental rights outlined in the Taxpayer Bill of Rights.

What the right to a fair and just tax system means for taxpayers

  • Taxpayers have the right to receive help from the Taxpayer Advocate Service if they're experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. They may also get help from a Low Income Taxpayer Clinic. 
  • Eligible taxpayers who can’t pay their tax bill in full may be able to arrange a payment plan with the IRS, allowing them to pay a set amount over time, generally monthly.
  • Taxpayers can submit an offer in compromise asking the IRS to settle their tax debt for less than the full amount if they:
    • Believe they don't owe all or part of the tax debt
    • Are unable to pay all the tax debt within the time permitted by law to collect
    • Would have a financial hardship or it would be unjust, if they paid the full amount 
  • The IRS has a list of national and local guidelines about basic costs of living and uses it when considering a settlement offer to reduce someone's tax debt. The IRS won’t use these guidelines if it would result in the taxpayer not having enough money to pay their basic living expenses. In these cases, the IRS will use the taxpayer's actual expenses.
  • The IRS can’t levy or seize all of someone's wages to collect their unpaid tax. A portion is exempt from levy to allow the taxpayer to pay basic living expenses.
  • The IRS can abate or reduce any tax or liability and is specifically authorized to abate interest that is excessive, or was assessed erroneously, illegally, or after the legal time period for collection expired. 
  • The IRS has the discretion to reduce or abate interest on an underpayment when an IRS employee caused an unreasonable delay or error and when no significant aspect of the error is attributed to the taxpayer.

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