Protection of your rights.
IRS employees will explain and protect your rights as a taxpayer
throughout your contact with us.
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.
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 filed your return.
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
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
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
(1-800-829-4059 for TTY/TDD) or
write to the Taxpayer Advocate at the IRS office that last contacted
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
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.