Protection of Your Rights
IRS employees will explain and protect your rights as a taxpayer throughout your contact
with the IRS.
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. Interest will still apply. A late payment penalty will also
apply, unless reasonable cause is established. Even if you can't pay all of your tax when it
is due, you should file appropriate tax returns to avoid being charged a late filing penalty.
Privacy and Confidentiality
The IRS will not disclose to anyone the information you give the IRS, except as
authorized by law. You have the right to know why the IRS is asking you for information,
how it will be used, and what happens if you do not provide the requested information.
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 the IRS Center where you filed your
return (
Contact My Local Office).
Representation
You may either represent yourself or, with proper written authorization, have someone
else represent you. 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, in most cases, we must stop and
reschedule the interview. You can have someone accompany you to an interview. You may
make sound recordings of any meetings with examination, appeals, or collection personnel,
provided you tell the IRS in writing 10 days before the meeting.
Help From the Taxpayer Advocate Service (TAS)
The Taxpayer Advocate Service (TAS) helps taxpayers resolve problems with the IRS and
recommends legislative or procedural changes to help prevent similar problems in the future.
TAS offers special help if you are facing significant hardship as a result of a tax problem
that meets TAS criteria. For more information, including the TAS criteria, write to the
Taxpayer Advocate at the IRS office
that last contacted you or call toll free 1-877-777-4778 (800-829-4059 for TTY/TDD).
Appeals and Judicial Review
If you disagree with the IRS 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.
Relief from Certain Penalties and Interest
The IRS can 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 can waive interest
that is the result of certain errors or delays caused by an IRS employee.
See IRS Publication 1, "Your Rights as a Taxpayer."
Information courtesy of the Internal Revenue Service.
