Includes a description on the rights of the tax payer.

1. Your Rights as a
IRS
Taxpayer
Department of the Treasury
Internal Revenue Service
Publication 1
(Rev. May 2005)
The first part of this publication explains some of your most important rights as a
Catalog Number 64731W
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
VI. Help With Unresolved
information you give us, except as
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 you if you have tried unsuccessfully to
information. resolve a problem with the IRS. Your
local Taxpayer Advocate can offer you
PROVIDE AMERICA’S special help if you have a significant
III. Professional and hardship as a result of a tax problem.
TAXPAYERS TOP QUALITY
Courteous Service For more information, call toll free
1–877–777–4778 (1–800–829–4059 for
SERVICE BY HELPING THEM
TTY/TDD) or write to the Taxpayer
If you believe that an IRS employee has
UNDERSTAND AND MEET Advocate at the IRS office that last
not treated you in a professional, fair, and
contacted you.
courteous manner, you should tell that
THEIR TAX RESPONSIBILITIES employee’s supervisor. If the supervisor’s
response is not satisfactory, you should
AND BY APPLYING THE TAX
write to the IRS director for your area or
VII. Appeals and Judicial
the center where you file your return.
LAW WITH INTEGRITY AND
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
Penalties and Interest
in an interview and ask to consult such a
person, then we must stop and
The IRS will waive penalties when
reschedule the interview in most cases.
allowed by law if you can show you
acted reasonably and in good faith or
You can have someone accompany you
relied on the incorrect advice of an IRS
at an interview. You may make sound
employee. We will waive interest that is
recordings of any meetings with our
the result of certain errors or delays
examination, appeal, or collection
caused by an IRS employee.
personnel, provided you tell us in writing
10 days before the meeting.

2. on which the IRS first attempted to collect
the tax from you. For example, the
Examinations, Appeals, Collections, two-year period for filing your claim may
start if the IRS applies your tax refund
and Refunds from one year to the taxes that you and
your spouse owe for another year. For
more information on innocent spouse
we can see if we should discontinue the
Examinations (Audits) relief, see Publication 971, Innocent
examination. Spouse Relief, and Form 8857.
We accept most taxpayers’ returns as
filed. If we inquire about your return or Appeals Potential Third Party
select it for examination, it does not
If you do not agree with the examiner’s Contacts
suggest that you are dishonest. The
proposed changes, you can appeal them
inquiry or examination may or may not Generally, the IRS will deal directly with
to the Appeals Office of IRS. Most
result in more tax. We may close your you or your duly authorized
differences can be settled without
case without change; or, you may receive representative. However, we sometimes
expensive and time-consuming court
a refund. talk with other persons if we need
trials. Your appeal rights are explained in
The process of selecting a return for information that you have been unable to
detail in both Publication 5, Your Appeal
examination usually begins in one of two provide, or to verify information we have
Rights and How To Prepare a Protest If
ways. First, we use computer programs to received. If we do contact other persons,
You Don’t Agree, and Publication 556,
identify returns that may have incorrect such as a neighbor, bank, employer, or
Examination of Returns, Appeal Rights,
amounts. These programs may be based employees, we will generally need to tell
and Claims for Refund.
on information returns, such as Forms them limited information, such as your
If you do not wish to use the Appeals
1099 and W-2, on studies of past name. The law prohibits us from
Office or disagree with its findings, you
examinations, or on certain issues disclosing any more information than is
may be able to take your case to the U.S.
identified by compliance projects. necessary to obtain or verify the
Tax Court, U.S. Court of Federal Claims,
Second, we use information from outside information we are seeking. Our need to
or the U.S. District Court where you live. If
sources that indicates that a return may contact other persons may continue as
you take your case to court, the IRS will
have incorrect amounts. These sources long as there is activity in your case. If we
have the burden of proving certain facts if
may include newspapers, public records, do contact other persons, you have a right
you kept adequate records to show your
and individuals. If we determine that the to request a list of those contacted.
tax liability, cooperated with the IRS, and
information is accurate and reliable, we
meet certain other conditions. If the court
may use it to select a return for Refunds
agrees with you on most issues in your
examination.
case and finds that our position was You may file a claim for refund if you think
Publication 556, Examination of
largely unjustified, you may be able to you paid too much tax. You must
Returns, Appeal Rights, and Claims for
recover some of your administrative and generally file the claim within 3 years from
Refund, explains the rules and procedures
litigation costs. You will not be eligible to the date you filed your original return or 2
that we follow in examinations. The
recover these costs unless you tried to years from the date you paid the tax,
following sections give an overview of
resolve your case administratively, whichever is later. The law generally
how we conduct examinations.
including going through the appeals provides for interest on your refund if it is
system, and you gave us the information not paid within 45 days of the date you
By Mail
necessary to resolve the case. filed your return or claim for refund.
We handle many examinations and Publication 556, Examination of Returns,
inquiries by mail. We will send you a letter Collections Appeal Rights, and Claims for Refund, has
with either a request for more information more information on refunds.
Publication 594, The IRS Collection
or a reason why we believe a change to
If you were due a refund but you did not
Process, explains your rights and
your return may be needed. You can
file a return, you generally must file your
responsibilities regarding payment of
respond by mail or you can request a
return within 3 years from the date the
federal taxes. It describes:
personal interview with an examiner. If you
return was due (including extensions) to
● What to do when you owe taxes. It
mail us the requested information or
get that refund.
provide an explanation, we may or may describes what to do if you get a tax
Tax Information
not agree with you, and we will explain the bill and what to do if you think your bill
reasons for any changes. Please do not is wrong. It also covers making The IRS provides the following sources
hesitate to write to us about anything you installment payments, delaying for forms, publications, and additional
do not understand. collection action, and submitting an information.
offer in compromise.
● Tax Questions: 1–800–829–1040
By Interview ● IRS collection actions. It covers liens, (1–800–829–4059 for TTY/TDD)
If we notify you that we will conduct your releasing a lien, levies, releasing a
● Forms and Publications:
examination through a personal interview, levy, seizures and sales, and release
1–800–829–3676 (1–800–829–4059
or you request such an interview, you of property.
for TTY/TDD)
have the right to ask that the examination Your collection appeal rights are
● Internet: www.irs.gov
take place at a reasonable time and place explained in detail in Publication 1660,
that is convenient for both you and the ● Small Business Ombudsman: A
Collection Appeal Rights.
IRS. If our examiner proposes any small business entity can participate
changes to your return, he or she will Innocent Spouse Relief in the regulatory process and
explain the reasons for the changes. If you comment on enforcement actions of
Generally, both you and your spouse are
do not agree with these changes, you can IRS by calling 1-888-REG-FAIR.
each responsible for paying the full
meet with the examiner’s supervisor.
● Treasury Inspector General for Tax
amount of tax, interest, and penalties due
on your joint return. However, if you Administration: You can
Repeat Examinations
qualify for innocent spouse relief, you may confidentially report misconduct,
If we examined your return for the same be relieved of part or all of the joint waste, fraud, or abuse by an IRS
items in either of the 2 previous years and liability. To request relief, you must file employee by calling 1–800–366–4484
proposed no change to your tax liability, Form 8857, Request for Innocent Spouse (1–800–877–8339 for TTY/TDD). You
please contact us as soon as possible so Relief no later than 2 years after the date can remain anonymous.
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