Taxpayers’ Right to Finality in Tax Matters

Under the Taxpayer Bill of Rights, taxpayers are entitled to know when the IRS has completed an audit or made a final decision on a tax matter.

In Tax Tip 2025-24, the IRS reminds taxpayers they have the right to know:

• How much time they have to respond to or challenge an IRS notice

• How long the IRS can collect a tax debt or audit a specific tax year

• When an audit will end or has concluded

Generally, the IRS has three years to assess additional tax and up to 10 years to collect taxes from the date of assessment. Encourage clients to contact you immediately upon receiving any IRS notices or letters so you can respond promptly and provide the required information.

Right to Finality in Tax Matters