Your Rights as a Taxpayer

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 the IRS director for your area or
the center where you file your return.

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 Taxpayer Advocate Service 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) 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.

refer to the IRS website at http://www.irs.gov/advocate/article/0,,id=98206,00.html for more information.

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There is a department in the IRS that is designed to help you - it’s called the Taxpayer Advocate Service.

This is an IRS program that provides an independent system to assure any tax problems you have, which have not been resolved through normal channels, are promptly and fairly handled.

The National Taxpayer Advocate, Nina Olson, heads the program. Each state and campus has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate.

The goals of the Taxpayer Advocate Service are to protect individual and business taxpayer rights and to reduce taxpayer burden. The Taxpayer Advocate independently represents your interests and concerns within the IRS.

This is accomplished by:

- Ensuring that taxpayer problems which have not been resolved through normal channels, are promptly and fairly handled;
- Identifying issues that increase burden or create problems for taxpayers:
- Bringing those issues to the attention of IRS management and making legislative proposals where necessary.

Who may use the Taxpayer Advocate Service?

Generally, the Taxpayer Advocate Service can help if, as a result of the administration of the tax laws, you:

- Are suffering, or are about to suffer, a significant hardship;
- Are facing an immediate threat of adverse action;
- Will incur significant cost (including fees for professional representation);
- Will suffer irreparable injury or long-term adverse impact;
- Have experienced a delay of more than 30 days to resolve the issue; or
- Have not received a response or resolution by the date promised.

If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship as a result of the administration of the tax laws, contact the Taxpayer Advocate Service toll-free telephone number: 1-877-777-4778.

Note: The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal Appeals process. The Taxpayer Advocate Service cannot reverse legal or technical tax determinations.

Find out more about tax assistance at www.taxassistonline.com.

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