Taxpayers are entitled to fair treatment, privacy and representation, in addition to specific rights that apply in collection, examination or appeals matters.

Over the past two years, a number of new taxpayer rights have been established, and a number of existing rights have been enhanced. IRS Publication 1, Your Rights as a Taxpayer, and IRS Publication 1SP, Derechos del Contribuyente, provide detailed information on some of these rights. Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, provides information on the examination and appeal processes. Publication 594, Understanding the Collection Process, and Publication 594SP, Comprendiendo el Proceso de Cobro, define your rights and duties as a taxpayer owing federal taxes.

General Information | 1999 Tax Year Archives | Tax Help Archives | Home