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Nov 6, 2025 · What Is a Taxpayer? A taxpayer is an individual or business required to pay taxes to government authorities. Tax obligations are managed by the IRS at the federal level in the U.S., as. Taxpayers can be classified into two major categories – individual and corporation. A corporation is a legal entity that is separate from the owners for tax purposes. Dec 3, 2025 · Find out about the Taxpayer Advocate Service, an independent organization within the IRS, that helps taxpayers solve problems with the IRS and recommends changes to prevent them.. Aug 18, 2025 · Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them. Taxpayers have the. Jan 27, 2026 · The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs prepare tax returns for free for qualifying taxpayers.