At Inter CPA LLC, we believe financial rights are human rights.
Among those, due process stands out. It is not just a legal formality but the foundation that protects all other rights: the right to property, privacy, dignity, and freedom. It applies to everyone, including immigrants whose legal status may be uncertain but who are still taxpayers, workers, and contributors to our economy.
What is Due Process?
Due process is a fundamental constitutional principle that protects individuals from arbitrary government actions. In the context of tax law, due process ensures that the government cannot deprive a person of property (such as money through taxes or penalties) without following fair procedures. The Due Process Clause is found in the Fourteenth Amendment to the U.S. Constitution, which states: “No State shall … deprive any person of life, liberty, or property, without due process of law.” This protection applies to all persons in the United States, regardless of immigration status.
Key Elements of Due Process for Taxpayers
- Notice: You must be informed before the government takes action.
- Opportunity to Be Heard: You have the right to respond and provide evidence.
- Fair Procedures: The government must act with impartiality and legality.
- Access to Appeals: You can challenge decisions through independent forums.
What This Means for All Taxpayers
Millions of immigrants—regardless of legal status—pay federal, state, and local taxes. They help fund public infrastructure, schools, and services. Yet, they are often left out of conversations around taxpayer protections.
But the law is clear: every taxpayer has the right to notice, to be heard, to appeal, and to confidentiality under 26 U.S.C. § 6103.
Even in criminal tax cases, due process ensures access to evidence and the right to a fair defense.
The Taxpayer Bill of Rights and due process protections apply to everyone—not just U.S. citizens. The IRS and state tax authorities must follow fair procedures before assessing additional taxes or penalties.
Why It Matters
When due process is ignored, privacy, property, and freedom are all at risk.
That’s why tax justice is about more than compliance—it’s about dignity and fairness. Every person, regardless of immigration status, deserves access to these basic protections.
Responding to tax notices promptly and understanding your rights is essential to safeguarding them.
Know Your Rights: Laws and Provisions Protecting Taxpayer Due Process
- U.S. Constitution, Fifth and Fourteenth Amendment
- Internal Revenue Code (IRC), Section 7803(a)(3)
- Taxpayer Bill of Rights (IRS Publication 1)
- 26 U.S.C. Section 6103 (Confidentiality and Disclosure of Returns and Return Information)
- Federal Rules of Criminal Procedure, Rule 16
- Brady v. Maryland, 373 U.S. 83 (1963)
At Inter CPA, we’re committed to helping all taxpayers understand and protect their rights. Due process is not optional. It’s a cornerstone of fairness in our tax system.
