Taxpayer rights and responsibilities | Washington Department of Revenue (2024)

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The taxpayers of Washington State have the right to:

  1. Written explanations when tax assessments, interest, and penalties are issued.
  2. Reliable, written advice and reporting instructions provided by the Department specifically to the taxpayer, and to have interest, penalties, and in some instances, tax assessments waived if complying with that information worked against the taxpayer.
  3. Prompt administrative remedies when tax laws or rules are found to be unconstitutional by the final decision of a court of record.
  4. Confidentiality of their financial and business information in the Department's possession in accordance with the requirements of RCW 82.32.330.
  5. Clear and current tax instructions, rules, procedures, forms, and other tax information received upon request.
  6. Prompt and independent administrative review by the Department of a decision to revoke a tax account, and to a written determination that either upholds the revocation or reinstates the tax account.

RCW 82.32A.020


The taxpayers of Washington State have the responsibility to:

  1. Register with the Department of Revenue.
  2. Know their tax reporting obligations, and to ask the Department for instructions when they are uncertain.
  3. Keep accurate and complete business records.
  4. File returns and pay taxes on time.
  5. Provide accurate information on tax returns.
  6. Substantiate claims for refund.
  7. Pay all taxes on time after closing a business, and request cancellation of the tax account.
  8. Respond to communications from the Department in a timely manner.

RCW 82.32A.030

More Information

More information

For general questions, please visit our Contact page for phone, chat, and email options.

If you believe that you have not been afforded your rights, learn about our taxpayer rights advocate program.

More information

For general questions, please visit our Contact page for phone, chat, and email options.

If you believe that you have not been afforded your rights, learn about our taxpayer rights advocate program.

Taxpayer rights and responsibilities | Washington Department of Revenue (2024)

FAQs

Taxpayer rights and responsibilities | Washington Department of Revenue? ›

The taxpayers of Washington State have the right to:

What are some of the rights and responsibilities we have as a taxpayer? ›

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly. Learn more about your right to pay no more than the correct amount of tax.

What are my rights as a taxpayer? ›

They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

What are taxpayers' responsibilities? ›

Background. The U.S. income tax system is built on the idea of voluntary compliance. Compliance is voluntary when taxpayers declare all of their income. Taxpayers also voluntarily comply through obtaining forms and instructions, providing complete and correct information, and filing their income tax returns on time.

What are taxpayer rights during IRS audit? ›

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.

What are the four responsibilities of a taxpayer? ›

File returns and pay taxes on time. Provide accurate information on tax returns. Substantiate claims for refund. Pay all taxes on time after closing a business, and request cancellation of the tax account.

How do I file a complaint with the IRS? ›

Report Fraud, Waste and Abuse to Treasury Inspector General for Tax Administration (TIGTA), if you want to report, confidentially, misconduct, waste, fraud, or abuse by an IRS employee or a Tax Professional, you can call 800-366-4484 (800-877-8339 for TTY/TDD users). You can remain anonymous.

What happens if your taxes aren't right? ›

The IRS Finds Your Mistake

The IRS might notice your mistake and send you a notice to correct your return. If this happens to you, don't worry. Just complete the appropriate tax form by the deadline written on your notice.

What is the taxpayer Bill of Rights 8? ›

Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

Can someone take your tax money? ›

Tax-related identity theft occurs when someone uses your stolen personal information, including your Social Security number, to file a tax return claiming a fraudulent refund.

What department is responsible for taxes? ›

The California Department of Tax and Fee Administration (CDTFA) administers California's sales and use, fuel, tobacco, alcohol, and cannabis taxes, as well as a variety of other taxes and fees that fund specific state programs.

What is the total tax responsibility? ›

Tax liability is the total amount of tax debt owed to a government by an individual, corporation, or other entity. Income taxes, sales tax, and capital gains tax are all forms of tax liabilities. Taxes are imposed by various taxing authorities, including federal, state, and local governments.

Who is not a taxpayer? ›

Who Does Not Have to Pay Taxes? Generally, you don't have to pay taxes if your income is less than the standard deduction, you have a certain number of dependents, working abroad and are below the required thresholds, or are a qualifying non-profit organization.

How far back can the IRS audit you? ›

Typically, the IRS can include returns filed within the last three years in an audit. If it finds a "substantial error," it can add additional years but it usually doesn't go back more than the last six years.

What triggers the IRS to audit you? ›

Math errors and empty fields on your tax return can trigger an IRS audit. An unsigned tax return is not valid and will be sent back to you to be signed. Before submitting your return, check all of the details two or three times and make sure the document is signed.

What happens if you are audited and found guilty? ›

If you are audited and found guilty of tax evasion or tax avoidance, you may face a fine of up to $100,000 and be guilty of a felony as provided under Section 7201 of the tax code.

Is the taxpayer Bill of Rights law? ›

The California Taxpayers' Bill of Rights became law in 1988. This law codified many existing Franchise Tax Board (FTB) procedures, established a Taxpayers' Rights Advocate, and clarified your rights as a California taxpayer and our obligations to you.

What is the Taxpayer Bill of Rights 8? ›

Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

What is one of the important roles of the taxpayer advocate service? ›

Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. As an independent organization within the IRS, we protect taxpayers' rights under the Taxpayer Bill of Rights, help taxpayers resolve problems with the IRS, and recommend changes that will prevent the problems.

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