As recommended by the National Taxpayer Advocate, the IRS has adopted a Taxpayer Bill of Rights. The Taxpayer Bill of Rights groups the dozens of existing rights in the Internal Revenue Code into ten fundamental rights, and makes these rights more clear, more understandable, and more quickly available to taxpayers.
Taxpayer Bill of Rights
You have rights as a taxpayer when dealing with the IRS.
Your Rights to Retain Representation
You have the right to retain an authorized representative of your choice to represent you in your dealings with the IRS.