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 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.
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