This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
The first part of this section explains some of your most important rights as a taxpayer. The second part explains the examination,
appeal,
collection, and refund processes.
Declaration of Taxpayer Rights
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 will happen 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 area director or the center where you filed
your return.
Representation.
You may either represent yourself or, with proper written authorization, have someone else represent you. 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
a representative, 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.
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.
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, see Contacting your Taxpayer
Advocate under How To Get Tax Help.
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.
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
Examinations (Audits)
We accept most returns as filed. 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 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 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 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.
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 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).
Claims for 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.
If you were due a refund but you did not file a return, you must file within 3 years from the date the return was originally
due to get that
refund.
How To Get Tax Help
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information
from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights
and resolving problems that
have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision,
they can clear up
problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
Call the Taxpayer Advocate toll free at
1–877–777–4778.
Call, write, or fax the Taxpayer Advocate office in your area.
For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.
Free tax services.
To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications
and an index of tax topics. It also describes other free tax information services, including tax education and assistance
programs and a list of
TeleTax topics.
Internet. You can access the IRS web site 24 hours a day, 7 days a week at
www.irs.gov to:
E-file. Access commercial tax preparation and e-file services available for free to eligible taxpayers.
Check the amount of advance child tax credit payments you received in 2003.
Check the status of your 2003 refund. Click on “Where's My Refund” and then on “Go Get My Refund Status.” Be sure to wait at least
6 weeks from the date you filed your return (3 weeks if you filed electronically) and have your 2003 tax return available
because you will need to
know your filing status and the exact whole dollar amount of your refund.
Download forms, instructions, and publications.
Order IRS products on-line.
See answers to frequently asked tax questions.
Search publications on-line by topic or keyword.
Figure your withholding allowances using our Form W-4 calculator.
Send us comments or request help by e-mail.
Sign up to receive local and national tax news by e-mail.
Get information on starting and operating a small business.
You can also reach us using File Transfer Protocol at
ftp.irs.gov.
Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call
703–368–9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for
the form you need. The items you request will be faxed to you.
For help with transmission problems, call 703–487–4608.
Long-distance charges may apply.
Phone. Many services are available by phone.
Ordering forms, instructions, and publications. Call 1–800–829–3676 to order current–year
forms, instructions, and publications and prior year forms and instructions. You should receive your order within 10 days.
Asking tax questions. Call the IRS with your tax questions at 1–800–829–1040.
Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An
employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local
Taxpayer Assistance Center
for an appointment. To find the number, go to
www.irs.gov or look in the phone book under “United States Government, Internal Revenue
Service.”
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1–800–829– 4059 to ask tax or
account questions or to order forms and publications.
TeleTax topics. Call 1–800–829–4477 to listen to pre-recorded messages covering various tax
topics.
Refund information. If you would like to check the status of your 2003 refund, call 1–800–829 4477 for
automated refund information and follow the recorded instructions or call 1–800–829–1954. Be sure to wait at least 6
weeks from the date you filed your return (3 weeks if you filed electronically) and have your 2003 tax return available because
you will need to know
your filing status and the exact whole dollar amount of your refund.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to
sometimes listen in on or
record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and
publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions,
and office supply stores
have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices
and libraries have the
Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes
Services. You can walk in to your local Taxpayer Assistance Center every business day to ask tax questions or get help with a tax
problem. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. You
can set up an appointment by
calling your local Center and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative will
call you back within 2
business days to schedule an in-person appointment at your convenience. To find the number, go to
www.irs.gov or look in the phone book under “United States Government, Internal Revenue
Service.”
Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a
response
within 10 workdays after your request is received. Use the address that applies to your part of the country.
Western part of U.S.: Western Area Distribution Center
Rancho Cordova, CA 95743–0001
Central part of U.S.: Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702–8903
Eastern part of U.S. and foreign addresses: Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261–5074
CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:
Current-year forms, instructions, and publications.
Prior-year forms and instructions.
Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
Internal Revenue Bulletins.
Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at
www.irs.gov/cdorders for $22 (no handling fee) or call
1–877–233–6767 toll free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early
January and the final release is available in late February.
CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or
any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications
needed to
successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare
a business plan,
finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates
file formats and
browsers that can be run on virtually any desktop or laptop computer.
It is available in early April. You can get a free copy by calling 1–800–829–3676 or by visiting the web site at
www.irs.gov/smallbiz.
Written tax questions.
You can send your written tax questions to your IRS office. You should get an answer in about 30 days. If you do not
have the address, you can get
it by calling 1–800–829–1040. Do not send tax questions with your return.
Braille tax materials.
A variety of Braille tax products can be ordered at no charge by calling the IRS at 1–800–829–3676. You can also download
accessible products by visiting the Accessibility section of the IRS web site at
www.irs.gov.
Braille tax materials are available for review from Regional Libraries for the Visually Impaired in conjunction with
the National Library Service
for the Blind and Physically Handicapped. To locate your nearest library, call 1–800– 424–8567. Braille materials
currently available for review include this publication, Publication 334, Tax Guide for Small Business, and Forms 1040, 1040A, and 1040EZ.
All of these products come with related schedules, instructions and tax tables.
Free help in preparing your return.
Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance
(VITA)program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to
assist taxpayers age 60 or older with their tax returns. Some locations offer free electronic filing. See IRS e-file in chapter
1 for information on electronic filing.
Call the IRS for the location of the volunteer assistance site near you. For the location of an American Association
of Retired Persons (AARP)
Tax-Aide site in your community, call 1–888–227–7669 or visit their Internet Web Site at
www.aarp.org/taxaide.
Where To File
Note. Use this table only if you are an individual taxpayer filing your own return.
AND use the zip code below according to the form you are filing and
whether you are enclosing payment
Form 1040
Form 1040A
Form 1040EZ
IF you live in...
THEN send your return to...
No payment enclosed
Payment enclosed
No payment enclosed
Payment enclosed
No payment enclosed
Payment enclosed
Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island, South Carolina, West Virginia
