As one of the IRS's partners Complete Tax is ready to get you started.  Click here, to learn about free efile.  Start your eFile Now!
 
Introduction

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. 

Declaration of Taxpayer Rights

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 your IRS
District Director or Service Center Director.
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 with 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 National Taxpayer Advocate\'s Problem
Resolution Program 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 users) 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.
Examinations, Appeals, Collections, and Refunds

Examinations (Audits)

We accept most taxpayer\'s 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, Appeal Rights and Preparation of
Protests for Unagreed Cases, 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.

Publication 1660, Collection Appeal Rights for
Liens, Levies, Seizures and Installment Agreement
Terminations, explains your 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, you may not
have to pay the tax, interest, and penalties
related to your spouse (or former spouse).

New tax law changes make it easier to qualify for
innocent spouse relief and add two other ways for
you to get relief. For more information, see
Publication 971, Innocent Spouse Relief, and Form
8857, Request for Innocent Spouse Relief (And
Separation of Liability and Equitable Relief).
Refunds

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.
Tax Information

The IRS provides a great deal of free information.
The following are sources for forms, publications,
and additional information.

    *

      Tax Questions: 1-800-829-1040
(1-800-829-4059 for TTY/TDD users)
    *

      Forms and Publications: 1-800-829-3676
(1-800-829-4059 for TTY/TDD users)
    *

      Internet: www.irs.ustreas.gov
    *

      TaxFax Service: 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.
    *

      Treasury 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 users). You can remain
anonymous.