Most people think about the IRS only in terms of what they owe. But taxpayers also have rights — and one of the most powerful is the Right to Be Informed. Under the IRS Taxpayer Bill of Rights, the IRS is legally required to keep you in the loop at every stage of the process, from compliance guidance to audits and collection. If you're an expat or non-resident dealing with U.S. taxes, knowing these rights can change how you navigate IRS correspondence.
What the Right to Be Informed Actually Means
The Right to Be Informed is one of 10 fundamental rights all U.S. taxpayers hold — regardless of citizenship or residency status. At its core, it means the IRS cannot leave you guessing.
You have the right to:
- Know what you need to do to comply with U.S. tax laws
- Receive clear explanations of the laws and IRS procedures in all forms, instructions, publications, notices, and correspondence
- Be told about IRS decisions affecting your tax account
- Get a clear explanation of the outcome of any IRS decision
These aren't aspirational goals — they're legally binding obligations on the IRS.
What the IRS Is Required to Do
In practice, the IRS must take specific steps to keep taxpayers informed. Here's what that looks like:
When you owe money, any notice the IRS sends must include the amount of tax, interest, and applicable penalties you owe — along with an explanation of *why* you owe it.
When a refund is denied, the IRS must explain the specific reasons for the denial. A vague rejection is not acceptable.
When the IRS makes an assessment (a formal determination that you owe additional tax), it must send a letter that includes:
- How to appeal the decision
- A full explanation of the process from audit through collection
- Information about how the [Taxpayer Advocate Service](https://www.irs.gov/taxpayer-advocate) can help you
When you're on an installment agreement (a payment plan for tax debt), the IRS must send you an annual statement showing how much you owed at the start of the year, how much you paid, and what remains.
On an ongoing basis, the IRS is required to:
- Post guidance on IRS.gov to help you understand any notice or letter you receive
- Make all forms and publications available on IRS.gov
- Use social media and other channels to share helpful tax information broadly
Why This Matters for Expats and Non-Residents
If you're living outside the U.S. or running a U.S. business as a foreign national, IRS notices can arrive unexpectedly and feel overwhelming. The Right to Be Informed means that every notice you receive should explain:
- What the issue is
- What amount is involved
- What your options are
- Where to go for help
If a notice doesn't include this information, you have grounds to request clarification — and the IRS is obligated to provide it. You can also contact the Taxpayer Advocate Service, an independent body within the IRS that helps taxpayers who are experiencing problems with the agency.
Official IRS Sources
CPA Tips
- If you receive an IRS notice, don't ignore it — even if you think it's a mistake. The IRS notice must include the reason for the contact and the amount owed (if any). Read it carefully and note the response deadline.
- If you're on a payment plan, check your annual installment statement against your own records. Discrepancies should be flagged immediately — the IRS is required to keep you accurately informed of your balance.
- For expats and non-residents: the IRS sends notices to your address on file. If you've moved or your U.S. mailing address has changed, update it promptly to ensure you don't miss critical correspondence. Missing a response deadline can result in additional penalties.