Internal Revenue Service 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 www.irs.gov processes. This publication is also available in Spanish.
Declaration of Taxpayer Rights
I. Protection of Your Rights V. Payment of Only the
Correct Amount of Tax IRS employees will explain and protect your rights as a taxpayer throughout your You are responsible for paying only the contact with us. 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 II. Privacy and able to make monthly installment Confidentiality payments.
The IRS will not disclose to anyone the
information you give us, except as VI. Help With Unresolved authorized by law. You have the right to Tax Problems know why we are asking you for information, how we will use it, and what The Taxpayer Advocate Service can help happens if you do not provide requested THE IRS MISSION information. you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you PROVIDE AMERICA’S special help if you have a significant TAXPAYERS TOP QUALITY III. Professional and hardship as a result of a tax problem. Courteous Service For more information, call toll free SERVICE BY HELPING THEM 1–877–777–4778 (1–800–829–4059 for If you believe that an IRS employee has TTY/TDD) or write to the Taxpayer UNDERSTAND AND MEET not treated you in a professional, fair, and Advocate at the IRS office that last courteous manner, you should tell that contacted you. THEIR TAX RESPONSIBILITIES employee’s supervisor. If the supervisor’s AND BY APPLYING THE TAX response is not satisfactory, you should write to the IRS director for your area or LAW WITH INTEGRITY AND the center where you file your return. VII. Appeals and Judicial Review FAIRNESS TO ALL. IV. Representation If you disagree with us about the amount of your tax liability or certain collection You may either represent yourself or, actions, you have the right to ask the with proper written authorization, have Appeals Office to review your case. You someone else represent you in your may also ask a court to review your case. place. Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public VIII. Relief From Certain accountant, or enrolled agent. If you are in an interview and ask to consult such a Penalties and Interest person, then we must stop and reschedule the interview in most cases. The IRS will waive penalties when allowed by law if you can show you You can have someone accompany acted reasonably and in good faith or you at an interview. You may make relied on the incorrect advice of an IRS sound recordings of any meetings with employee. We will waive interest that is our examination, appeal, or collection the result of certain errors or delays personnel, provided you tell us in writing caused by an IRS employee. 10 days before the meeting. Your collection appeal rights are explained in detail in Publication 1660, Examinations, Appeals, Collections, Collection Appeal Rights. and Refunds Innocent Spouse Relief Generally, both you and your spouse agree with these changes, you can are responsible, jointly and individually, Examinations (Audits) for paying the full amount of any tax, meet with the examiner’s supervisor. We accept most taxpayers’ returns as interest, or penalties due on your joint filed. If we inquire about your return or Repeat Examinations return. However, if you qualify for select it for examination, it does not innocent spouse relief, you may not suggest that you are dishonest. The If we examined your return for the have to pay the tax, interest, and inquiry or examination may or may not same items in either of the 2 previous penalties related to your spouse (or result in more tax. We may close your years and proposed no change to your former spouse). For information on case without change; or, you may tax liability, please contact us as soon innocent spouse relief and two other receive a refund. as possible so we can see if we should ways to get relief, see Publication 971, discontinue the examination. Innocent Spouse Relief, and Form 8857, The process of selecting a return for examination usually begins in one of Appeals Request for Innocent Spouse Relief two ways. First, we use computer (And Separation of Liability and programs to identify returns that may If you do not agree with the examiner’s Equitable Relief). have incorrect amounts. These proposed changes, you can appeal programs may be based on information them to the Appeals Office of IRS. Refunds returns, such as Forms 1099 and W-2, Most differences can be settled without You may file a claim for refund if you on studies of past examinations, or on expensive and time-consuming court think you paid too much tax. You must certain issues identified by compliance trials. Your appeal rights are explained generally file the claim within 3 years projects. Second, we use information in detail in both Publication 5, Your from the date you filed your original from outside sources that indicates Appeal Rights and How To Prepare a return or 2 years from the date you that a return may have incorrect Protest If You Don’t Agree, and paid the tax, whichever is later. The amounts. These sources may include Publication 556, Examination of law generally provides for interest on newspapers, public records, and Returns, Appeal Rights, and Claims for your refund if it is not paid within 45 individuals. If we determine that the Refund. days of the date you filed your return information is accurate and reliable, we If you do not wish to use the or claim for refund. Publication 556, may use it to select a return for Appeals Office or disagree with its Examination of Returns, Appeal Rights, examination. findings, you may be able to take your and Claims for Refund, has more Publication 556, Examination of case to the U.S. Tax Court, U.S. Court information on refunds. Returns, Appeal Rights, and Claims for of Federal Claims, or the U.S. District Court where you live. If you take your If you were due a refund but you did Refund, explains the rules and not file a return, you must file within 3 procedures that we follow in case to court, the IRS will have the burden of proving certain facts if you years from the date the return was examinations. The following sections originally due to get that refund. give an overview of how we conduct kept adequate records to show your examinations. tax liability, cooperated with the IRS, Tax Information and meet certain other conditions. If By Mail the court agrees with you on most The IRS provides a great deal of free issues in your case and finds that our information. The following are sources We handle many examinations and position was largely unjustified, you for forms, publications, and additional inquiries by mail. We will send you a may be able to recover some of your information. letter with either a request for more administrative and litigation costs. You ● Tax Questions: 1–800–829–1040 information or a reason why we believe will not be eligible to recover these (1–800–829–4059 for TTY/TDD) a change to your return may be costs unless you tried to resolve your needed. You can respond by mail or ● Forms and Publications: case administratively, including going you can request a personal interview 1–800–829–3676 (1–800–829–4059 through the appeals system, and you with an examiner. If you mail us the for TTY/TDD) gave us the information necessary to requested information or provide an resolve the case. ● Internet: www.irs.gov explanation, we may or may not agree ● TaxFax Service: From your fax with you, and we will explain the Collections machine, dial 703–368–9694. reasons for any changes. Please do not hesitate to write to us about Publication 594, The IRS Collection ● Small Business Ombudsman: If anything you do not understand. Process, explains your rights and you are a small business entity, responsibilities regarding payment of you can participate in the By Interview federal taxes. It describes: regulatory process and comment If we notify you that we will conduct ● What to do when you owe taxes. It on enforcement actions of IRS by describes what to do if you get a calling 1–888–REG–FAIR. your examination through a personal interview, or you request such an tax bill and what to do if you think ● Treasury Inspector General for interview, you have the right to ask that your bill is wrong. It also covers Tax Administration: If you want to the examination take place at a making installment payments, confidentially report misconduct, reasonable time and place that is delaying collection action, and waste, fraud, or abuse by an IRS convenient for both you and the IRS. If submitting an offer in compromise. employee, you can call our examiner proposes any changes to ● IRS collection actions. It covers 1–800–366–4484 (1–800–877–8339 your return, he or she will explain the liens, releasing a lien, levies, for TTY/TDD). You can remain reasons for the changes. If you do not releasing a levy, seizures and sales, anonymous. and release of property.