Every taxpayer facing an IRS audit has legally enforceable rights — and understanding them can be the difference between an audit that resolves favorably and one that spirals into unnecessary additional tax, penalties, and stress. The Taxpayer Bill of Rights (TBOR), codified in IRC § 7803(a)(3) and enacted in its current form by the Taxpayer First Act of 2019, establishes ten fundamental rights that every taxpayer possesses in every interaction with the IRS. These are not aspirational guidelines — they are rights the IRS is legally required to honor. Yet we regularly see clients who had no idea these rights existed, who answered questions they weren't required to answer, who produced documents they weren't obligated to produce, and who allowed agents to expand the scope of their audits well beyond what the IRS was legally entitled to examine. This guide covers every right you have during an IRS audit, how to exercise them, and what happens when the IRS fails to respect them. IRS audit defense Key Takeaways The IRS is legally required to inform you of your rights and honor them at every stage of an audit. You have the right to professional representation — the IRS must stop an interview if you request a representative. The IRS can only examine what is relevant to the tax year and items under audit — scope expansion is challengeable. You have the right to record any in-person IRS interview with 10 days' advance notice. If the IRS violates your rights, remedies are available — including damages in some circumstances. What Is the Taxpayer Bill of Rights? The Taxpayer Bill of Rights consolidates existing taxpayer protections into ten clearly articulated rights. The IRS is required to include these rights in its publications and communications with taxpayers: Right What It Means in Practice...