It’s filing season, so it’s a good time for the IRS to remind taxpayers they have 10 rights which make up the Taxpayer Bill of Rights. One of which ensures 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.

The right to pay no more than the correct amount of tax means taxpayers can:

• File for a refund if they believe they overpaid their taxes
• Contact the IRS if they believe there is an error on a notice or bill
• File an amended tax return if an error is discovered after the original return was filed
• Sign into IRS Online Account and request that any amount owed be removed if it exceeds the correct amount due
• Request that the IRS remove interest from the account if the agency caused unreasonable errors or delays
• Submit an offer in compromise to ask the IRS to accept less than the full amount of tax debt. Taxpayers do this if they believe all or part of the debt is not owed.

If a taxpayer enters a payment plan, also called an installment agreement or online payment agreement, the IRS must send an annual statement. The statement provides balances and a record of payments.

More information

• Publication 1, Your Rights as a Taxpayer
• Taxpayer Advocate Service