The Taxpayer Bill of Rights provides affirmative rights and protections to all taxpayers.  This includes those who have made mistakes, errors, or who have taken reasonable but incorrect positions trying to resolve their tax problems.  The TBOR was granted by Congress to help both the IRS employee and the taxpayer. The problems inherent in implementing these rights are cumbersome and complex. Your tax practitioner must understand how these rights are implemented in rules within the policy and procedures the IRS has put in place, such as “service level agreements (SLAs)” between the IRS Taxpayer Advocate and the various functions within the IRS.