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IRS Your Rights as a

Department of the Treasury


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.

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