Waiver of Rights

Effective July 22, 1998, the U.S. Government cannot ask you to waive the right to sue the United States or a U.S. Government officer or employee for any action taken in connection with the tax laws. However, the right to sue can be waived in any of the following situations.

• You knowingly and voluntarily waive that right.
• The request to waive that right is made in writing to your attorney or other federally authorized tax practitioner.
• The request is made in person and your attorney or other representative is present.

In addition, you can be asked to waive your right to sue for either of the following.

• Attorney fees or costs.
• Claims that were brought in the same administrative or judicial proceeding with other claims that are being settled.

Under prior law, there were no restrictions on when the U.S. Government could request that you waive your right to sue in connection with the federal tax laws.

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