The report recommends that Congress
organize taxpayer rights under the following ten broad
principles: (1) right to be informed; (2) right to be assisted; (3) right to be heard; (4) right to pay no more than the
correct amount of tax; (5) right of appeal; (6) right to certainty; (7) right to privacy; (8) right to confidentiality; (9) right to representation; and (10) right to a fair and just tax system.