Which of the following sets correctly lists three core taxpayer rights emphasized in modern tax administration?

• A. The right to be informed; the right to privacy and confidentiality; and the right to quality service and fair treatment, including the right to appeal.
• B. The right to be taxed; the right to free services; the right to public disclosure of all personal data.
• C. The right to silence; the right to evade audits; the right to indefinite delays.
• D. The right to expedited refunds; the right to waive taxes; the right to immunity.

Answer: (A)

Taxpayers have essential rights that protect them in the tax process: access to clear information, privacy for their personal data, and fair, respectful treatment with avenues to challenge decisions. The best choice lists the right to be informed, the right to privacy and confidentiality, and the right to quality service and fair treatment, including the right to appeal. Being informed means taxpayers should receive clear explanations of obligations, procedures, and how decisions are made. Privacy and confidentiality safeguard personal financial information from disclosure beyond permitted uses. Quality service and fair treatment ensure they receive timely, respectful assistance and due process, with the option to appeal if they disagree with a determination. The other options describe things that aren’t recognized rights in modern tax administration (such as a blanket right to be taxed, to evade audits, or to immunity), or conflict with the goal of fair, transparent administration.