The IRS published Tax Tip 2026-73 on Oct. 7, part of a series on the Taxpayer Bill of Rights. This one covers the right to a fair and just tax system, which includes expecting the IRS to consider facts that affect what you owe, your ability to pay and your ability to provide information on time.
The IRS lists several ways the right shows up. Taxpayers who face financial difficulty, or whose tax issue was not resolved properly through normal channels, can get help from the Taxpayer Advocate Service. Low Income Taxpayer Clinics are another source of help. Eligible taxpayers who cannot pay in full may be able to arrange a payment plan, generally paid monthly.
A taxpayer can also submit an offer in compromise, asking the IRS to settle for less than the full amount, if they believe they do not owe all or part of the debt, cannot pay it within the time allowed for collection, or would face hardship or injustice by paying in full. In reviewing an offer, the IRS uses national and local cost-of-living guidelines, but it says it will use actual expenses if the guidelines would leave a person unable to cover basic living costs.
The tip also says the IRS cannot levy or seize all of a person's wages for unpaid tax. A portion is exempt so the taxpayer can pay basic living expenses. The tip is general information, and each option has its own eligibility rules.