Fillable Printable Publication 1 (Rev. August 2000)

Publication 1 (Rev. August 2000)

Department of the Treasury

Internal Revenue Service

Your Rights as a

Taxpayer

Publication 1

(Rev. August 2000)

Catalog Number 64731W

The first part of this publication explains some of your most important rights as a

taxpayer. The second part explains the examination, appeal, collection, and refund

processes. This publication is also available in Spanish.

I. Protection of Your Rights

IRS employees will explain and protect

your rights as a taxpayer throughout your

contact with us.

II. Privacy and

Confidentiality

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 file 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, certified 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 significant

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 office 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 Office 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.

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 MISSION

IRS

www.irs.gov

Declaration of Taxpayer Rights

Examinations, Appeals, Collections,

and Refunds

Examinations (Audits)

We accept most taxpayers’ returns as

filed. If we inquire about your retur n 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 retur ns that may

have incorrect amounts. These

programs may be based on information

returns, such as For ms 1099 and W-2,

on studies of past examinations, or on

certain issues identified 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 deter mine that the

infor mation 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

infor mation 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 infor mation 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

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 Office 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 Office or disagree with its

findings, 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 finds that our

position was largely unjustified, 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.

Innocent Spouse Relief

Generally, both you and your spouse

are responsible, jointly and individually,

for paying the full amount of any tax,

interest, or penalties due on your joint

return. However, if you qualify for

innocent spouse relief, you may not

have to pay the tax, interest, and

penalties related to your spouse (or

former spouse). For information on

innocent spouse relief and two other

ways to get relief, see Publication 971,

Innocent Spouse Relief, and Form 8857,

Request for Innocent Spouse Relief

(And Separation of Liability and

Equitable Relief).

Refunds

Tax Information

The IRS provides a great deal of free

infor mation. The following are sources

for for ms, 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)

● TaxFax Ser vice: From your fax

machine, dial 703–368–9694.

● Small Business Ombudsman: If

you are a small business entity,

you can participate in the

regulatory process and comment

on enforcement actions of IRS by

calling 1–888–REG–FAIR.

● Treasur y Inspector General for

Tax Administration: If you want to

confidentially report misconduct,

waste, fraud, or abuse by an IRS

employee, you can call

1–800–366–4484 (1–800–877–8339

for TTY/TDD). You can remain

anonymous.

● Internet: www.irs.gov

Your collection appeal rights are

explained in detail in Publication 1660,

Collection Appeal Rights.

● IRS collection actions. It covers

liens, releasing a lien, levies,

releasing a levy, seizures and sales,

and release of property.

agree with these changes, you can

meet with the examiner’s supervisor.

If you were due a refund but you did

not file a return, you must file within 3

years from the date the retur n was

originally due to get that refund.

You may file a claim for refund if you

think you paid too much tax. You must

generally file the claim within 3 years

from the date you filed 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 filed your return

or claim for refund. Publication 556,

Examination of Returns, Appeal Rights,

and Claims for Refund, has more

information on refunds.