IRS Publication 1 Your Rights as a Taxpayer Form

In the case of wanting to know your rights as a taxpayer with the IRS, the following form can be used as a reference.

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Department of the TreasuryInternal Revenue Service	
Your  Rights  as  a
Taxpayer	
Publication  1(Rev.  September 2012)
Catalog  Number  64731W	The rst part of this publication explains some of your most importan\
t rights as a 
taxpayer. The second part explains the examination, appeal, collection, \
and refund 
processes. This publication is also available in Spanish.	
PROVIDE AMERICA’S
TAXPAYERS TOP QUALITY
SERVICE BY HELPING THEM
UNDERSTAND AND MEET
THEIR TAX RESPONSIBILITIES
AND BY APPLYING THE TAX
LAW WITH INTEGRITY AND
FAIRNESS TO ALL.
THE 	IRS  M	ISSION	
I RS	
www.irs.gov	
Declaration of Taxpayer Rights	
I. Protection of Your Rights
IRS employees will explain and protect 
your rights as a taxpayer throughout your 
contact with us. 
II. Privacy and 
Condentiality 
The IRS will not disclose to anyone the 
information you give us, except as 
authorized by law. You have the right to 
know why we are asking you for 
information, how we will use it, and what 
happens if you do not provide requested 
information. 
III. Professional and 
Courteous Service 
If you believe that an IRS employee has not 
treated you in a professional, fair, and 
courteous manner, you should tell that 
employee’s supervisor. If the supervisor’s 
response is not satisfactory, you should 
write to the IRS director for your area or the 
center where you fle your return. 
IV. Representation
You may either represent yourself or, with 
proper written authorization, have someone 
else represent you in your place. Your 
representative must be a person allowed to 
practice before the IRS, such as an 
attorney, certifed public accountant, or 
enrolled agent. If you are in an interview 
and ask to consult such a person, then we 
must stop and reschedule the interview in 
most cases. 
You can have someone accompany you 
at an interview. You may make sound 
recordings of any meetings with our 
examination, appeal, or collection 
personnel, provided you tell us in writing 10 
days before the meeting. 	
V. Payment of Only the 
Correct Amount of Tax 
You are responsible for paying only the 
correct amount of tax due under the 
law—no more, no less. If you cannot pay all 
of your tax when it is due, you may be able 
to make monthly installment payments. 
VI. Help With Unresolved Tax 
Problems 
The Taxpayer Advocate Service can help 
you if you have tried unsuccessfully to 
resolve a problem with the IRS. Your local 
Taxpayer Advocate can offer you special 
help if you have a signifcant hardship as a 
result of a tax problem. For more 
information, call toll free 1–877–777–4778 
(1–800–829–4059 for TTY/TDD) or write to 
the Taxpayer Advocate at the IRS offce 
that last contacted you. 
VII. Appeals and Judicial 
Review 
If you disagree with us about the amount of 
your tax liability or certain collection 
actions, you have the right to ask the 
Appeals Offce to review your case. You 
may also ask a court to review your case. 
VIII. Relief From Certain 
Penalties and Interest
The IRS will waive penalties when allowed 
by law if you can show you acted 
reasonably and in good faith or relied on 
the incorrect advice of an IRS employee. 
We will waive interest that is the result of 
certain errors or delays caused by an IRS 
employee.

Examinations, Appeals, Collections, 
 and Refunds	
Printed  on  recycled  paper 	
Examinations (Audits) 
We accept most taxpayers’ returns as fled. 
If we inquire about your return or select it 
for examination, it does not suggest that 
you are dishonest. The inquiry or 
examination may or may not result in more 
tax. We may close your case without 
change; or, you may receive a refund. The process of selecting a return for 
examination usually begins in one of two 
ways. First, we use computer programs to 
identify returns that may have incorrect 
amounts. These programs may be based 
on information returns, such as Forms 
1099 and W-2, on studies of past 
examinations, or on certain issues 
identifed by compliance projects. Second, 
we use information from outside sources 
that indicates that a return may have 
incorrect amounts. These sources may 
include newspapers, public records, and 
individuals. If we determine that the 
information is accurate and reliable, we 
may use it to select a return for 
examination. 
Publication 556, Examination of Returns, 
Appeal Rights, and Claims for Refund, 
explains the rules and procedures that we 
follow in examinations. The following 
sections give an overview of how we 
conduct examinations. 
By Mail 
We handle many examinations and 
inquiries by mail. We will send you a letter 
with either a request for more information 
or a reason why we believe a change to 
your return may be needed. You can 
respond by mail or you can request a 
personal interview with an examiner. If you 
mail us the requested information or 
provide an explanation, we may or may not 
agree with you, and we will explain the 
reasons for any changes. Please do not 
hesitate to write to us about anything you 
do not understand. 
By Interview 
If we notify you that we will conduct your 
examination through a personal interview, 
or you request such an interview, you have 
the right to ask that the examination take 
place at a reasonable time and place that is 
convenient for both you and the IRS. If our 
examiner proposes any changes to your 
return, he or she will explain the reasons for 
the changes. If you do not agree with these 
changes, you can meet with the examiner’s 
supervisor. 
Repeat Examinations 
If we examined your return for the same 
items in either of the 2 previous years and 
proposed no change to your tax liability, 
please contact us as soon as possible so  we can see if we should discontinue the 
examination.	
Appeals
If you do not agree with the examiner’s 
proposed changes, you can appeal them to 
the Appeals Offce of IRS. Most differences 
can be settled without expensive and 
time-consuming court trials. Your appeal 
rights are explained in detail in both 
Publication 5, Your Appeal Rights and How 
To Prepare a Protest If You Don’t Agree, 
and Publication 556, Examination of 
Returns, Appeal Rights, and Claims for 
Refund.
If you do not wish to use the Appeals 
Offce or disagree with its fndings, you 
may be able to take your case to the U.S. 
Tax Court, U.S. Court of Federal Claims, or 
the U.S. District Court where you live. If 
you take your case to court, the IRS will 
have the burden of proving certain facts if 
you kept adequate records to show your 
tax liability, cooperated with the IRS, and 
meet certain other conditions. If the court 
agrees with you on most issues in your 
case and fnds that our position was largely 
unjustifed, you may be able to recover 
some of your administrative and litigation 
costs. You will not be eligible to recover 
these costs unless you tried to resolve your 
case administratively, including going 
through the appeals system, and you gave 
us the information necessary to resolve the 
case. 
Collections 
Publication 594, The IRS Collection 
Process, explains your rights and 
responsibilities regarding payment of 
federal taxes. It describes: 
• What to do when you owe taxes. It  describes what to do if you get a tax bill 
and what to do if you think your bill is 
wrong. It also covers making installment 
payments, delaying collection action, 
and submitting an offer in compromise. 
• IRS collection actions. It covers liens,  releasing a lien, levies, releasing a levy, 
seizures and sales, and release of 
property. 
Your collection appeal rights are explained 
in detail in Publication 1660, Collection 
Appeal Rights. 
Innocent Spouse Relief 
Generally, both you and your spouse are 
each responsible for paying the full 
amount of tax, interest, and penalties due 
on your joint return. However, if you 
qualify for innocent spouse relief, you may 
be relieved of part or all of the joint 
liability. To request relief, you must fle 
Form 8857, Request for Innocent Spouse 
Relief. For more information on innocent   spouse relief, see Publication 971, Innocent 
Spouse Relief, and Form 8857. 	
Potential Third Party 
Contacts 
Generally, the IRS will deal directly with you 
or your duly authorized representative. 
However, we sometimes talk with other 
persons if we need information that you 
have been unable to provide, or to verify 
information we have received. If we do 
contact other persons, such as a neighbor, 
bank, employer, or employees, we will 
generally need to tell them limited 
information, such as your name. The law 
prohibits us from disclosing any more 
information than is necessary to obtain or 
verify the information we are seeking. Our 
need to contact other persons may 
continue as long as there is activity in your 
case. If we do contact other persons, you 
have a right to request a list of those 
contacted. 
Refunds 
You may fle a claim for refund if you think 
you paid too much tax. You must generally 
fle the claim within 3 years from the date 
you fled your original return or 2 years from 
the date you paid the tax, whichever is 
later. The law generally provides for interest 
on your refund if it is not paid within 45 
days of the date you fled your return or 
claim for refund. Publication 556, 
Examination of Returns, Appeal Rights, 
and Claims for Refund, has more 
information on refunds.
If you were due a refund but you did not 
fle a return, you generally must fle your 
return within 3 years from the date the 
return was due (including extensions) to get 
that refund. 
Tax Information 
The IRS provides the following sources for 
forms, publications, and additional 
information. 
• Tax Questions: 1-800-829-1040  (1-800-829-4059 for TTY/TDD)
• Forms and Publications:  1-800-829-3676 (1-800-829-4059 for 
TTY/TDD) 
• Internet: www.irs.gov 
• Small Business Ombudsman: A small  business entity can participate in the 
regulatory process and comment on 
enforcement actions of IRS by calling 
1-888-REG-FAIR. 
• Treasury Inspector General for Tax  Administration: You can confdentially 
report misconduct, waste, fraud, or 
abuse by an IRS employee by calling 
1-800-366-4484 (1-800-877-8339 for 
TTY/TDD). You can remain anonymous.