The Taxpayer Bill of Rights specifies a set of fundamental rights taxpayers have and should be aware of when dealing with the IRS.
Basic taxpayer rights as defined by the IRS are:
>> The Right to Retain Representation
>> The Right to a Fair and Just Tax System
>> The Right to Be Informed
>> The Right to Quality Service
>> The Right to Pay No More than the Correct Amount of Tax
>> The Right to Challenge the IRS’s Position and Be Heard
>> The Right to Appeal an IRS Decision in an Independent Forum
>> The Right to Finality
>> The Right to Privacy
>> The Right to Confidentiality
the IRS website found at IRS.gov explains each of these rights in detail.