Post Filing Issues
Understanding Your Rights
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 happens 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 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.
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 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.
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 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 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.
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 IRS Appeals Office to review
your case. You may also ask a court to review your case.
Relief From Certain Penalties
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.
Important References
Publication
1
Your Rights as a Taxpayer
Publication
1SP
Derechos del Contribuyente
Taxpayer
Advocate