Every Tax Payer has Rights and Entitlements as a Taxpayer these include;

HELP AND INFORMATION

The Staff of the Internal Revenue Service will help you in every reasonable way to know your rights and to understand and meet your obligations under the tax laws. To be able to do this, the Internal Revenue Service expect that you will give them the full facts they need to decide how much tax you should pay.

COURTESY AND CONSIDERATION

Staff of the Internal Revenue Service will at all times carry out their duties courteously and promptly.

FAIRNESS

You will have your tax liability decided impartially and be required to pay only the amount of tax properly due according to the law.
The tax payer will be treated in the same way as other taxpayers in similar circumstances.
You will be presumed to have dealt with your tax affairs honestly, unless there is reason to believe otherwise.

PRIVACY AND CONFIDENTIALITY

Information about your tax affairs which is supplied to the Internal Revenue Service will be treated in strict confidence and used only for purposes allowed by law.

INDEPENDENT APPEAL AND REVIEW

Any tax payer may ask the Internal Revenue Service to look again at your case, if you think your tax bill is wrong or they have made a wrong decision, or they have handled your tax affairs badly. Your case can be reviewed by the Head of the District Office you are dealing with. If you are still not satisfied, you may take the matter up with the IRS Regional Head, or with its Headquarters. Beyond that, you have important rights to independent appeal.

Appeals against your tax bill to a Court of competent jurisdiction and if you are still not satisfied you may finally appeal to the Court of Appeal and to the Supreme Court on matters of law only.