Publication 1

                 Your Rights 

                          as a Taxpayer

This publication explains your rights as a taxpayer and the processes for examination, appeal, collection, and refunds. 
Also available in Spanish. 

                 The Taxpayer Bill of Rights

1. The Right to Be Informed                                     6. The Right to Finality
Taxpayers have the right to know what they need to do to        Taxpayers have the right to know the maximum amount of 
comply with the tax laws. They are entitled to clear            time they have to challenge the IRS’s position as well as the 
explanations of the laws and IRS procedures in all tax forms,   maximum amount of time the IRS has to audit a particular tax 
instructions, publications, notices, and correspondence. They   year or collect a tax debt. Taxpayers have the right to know 
have the right to be informed of IRS decisions about their tax  when the IRS has nished an audit. 
accounts and to receive clear explanations of the outcomes.
                                                                7. The Right to Privacy
2. The Right to Quality Service                                 Taxpayers have the right to expect that any IRS inquiry, 
Taxpayers have the right to receive prompt, courteous, and      examination, or enforcement action will comply with the law 
professional assistance in their dealings with the IRS, to be   and be no more intrusive than necessary, and will respect all 
spoken to in a way they can easily understand, to receive clear due process rights, including search and seizure protections, 
and easily understandable communications from the IRS, and      and will provide, where applicable, a collection due process 
to speak to a supervisor about inadequate service.              hearing.

3. The Right to Pay No More than the                            8. The Right to Confidentiality
Correct Amount of Tax                                           Taxpayers have the right to expect that any information they 
Taxpayers have the right to pay only the amount of tax legally  provide to the IRS will not be disclosed unless authorized by 
due, including interest and penalties, and to have the IRS      the taxpayer or by law. Taxpayers have the right to expect 
apply all tax payments properly.                                appropriate action will be taken against employees, return 
                                                                preparers, and others who wrongfully use or disclose taxpayer 
4. The Right to Challenge the IRS’s Position                    return information.

and Be Heard                                                    9. The Right to Retain Representation
Taxpayers have the right to raise objections and provide        Taxpayers have the right to retain an authorized representative 
additional documentation in response to formal IRS actions or   of their choice to represent them in their dealings with the 
proposed actions, to expect that the IRS will consider their    IRS. Taxpayers have the right to seek assistance from a Low 
timely objections and documentation promptly and fairly, and    Income Taxpayer Clinic if they cannot afford representation.
to receive a response if the IRS does not agree with their 
position.                                                       10. The Right to a Fair and Just Tax System
5. The Right to Appeal an IRS Decision in an                    Taxpayers have the right to expect the tax system to consider 
                                                                facts and circumstances that might affect their underlying 
Independent Forum                                               liabilities, ability to pay, or ability to provide information timely. 
Taxpayers are entitled to a fair and impartial administrative   Taxpayers have the right to receive assistance from the 
appeal of most IRS decisions, including many penalties, and     Taxpayer Advocate Service if they are experiencing nancial 
have the right to receive a written response regarding the      difculty or if the IRS has not resolved their tax issues properly 
Ofce of Appeals’ decision. Taxpayers generally have the right  and timely through its normal channels. 
to take their cases to court.

                             Provide America’s taxpayers top-quality service by helping them understand and meet 
The IRS Mission              their tax responsibilities and enforce the law with integrity and fairness to all.

          Publication 1  (Rev. 9-2017)  Catalog Number 64731W  Department of the Treasury  Internal Revenue Service  www.irs.gov

             Examinations, Appeals, Collections, and Refunds
Examinations (Audits)                          the Appeals Ofce of the IRS. Most             However, we sometimes talk with other 
                                               differences can be settled without             persons if we need information that you 
We accept most taxpayers’ returns as led.     expensive and time-consuming court trials.     have been unable to provide, or to verify 
If we inquire about your return or select it   Your appeal rights are explained in detail in  information we have received. If we do 
for examination, it does not suggest that      both Publication 5, Your Appeal Rights and     contact other persons, such as a neighbor, 
you are dishonest. The inquiry or              How To Prepare a Protest If You Don’t          bank, employer, or employees, we will 
examination may or may not result in more      Agree, and Publication 556, Examination of     generally need to tell them limited 
tax. We may close your case without            Returns, Appeal Rights, and Claims for         information, such as your name. The law 
change; or, you may receive a refund.          Refund.                                        prohibits us from disclosing any more 
The process of selecting a return for          If you do not wish to use the Appeals          information than is necessary to obtain or 
examination usually begins in one of two       Ofce or disagree with its ndings, you        verify the information we are seeking. Our 
ways. First, we use computer programs to       may be able to take your case to the U.S.      need to contact other persons may 
identify returns that may have incorrect       Tax Court, U.S. Court of Federal Claims, or    continue as long as there is activity in your 
amounts. These programs may be based           the U.S. District Court where you live. If     case. If we do contact other persons, you 
on information returns, such as Forms          you take your case to court, the IRS will      have a right to request a list of those 
1099 and W-2, on studies of past               have the burden of proving certain facts if    contacted. Your request can be made by 
examinations, or on certain issues             you kept adequate records to show your         telephone, in writing, or during a personal 
identied by compliance projects. Second,      tax liability, cooperated with the IRS, and    interview. 
we use information from outside sources        meet certain other conditions. If the court 
that indicates that a return may have          agrees with you on most issues in your         Refunds 
incorrect amounts. These sources may           case and nds that our position was largely    You may le a claim for refund if you think 
include newspapers, public records, and        unjustied, you may be able to recover         you paid too much tax. You must generally 
individuals. If we determine that the          some of your administrative and litigation     le the claim within 3 years from the date 
information is accurate and reliable, we       costs. You will not be eligible to recover     you led your original return or 2 years from 
may use it to select a return for              these costs unless you tried to resolve your   the date you paid the tax, whichever is 
examination.                                   case administratively, including going         later. The law generally provides for interest 
Publication 556, Examination of Returns,       through the appeals system, and you gave       on your refund if it is not paid within 45 
Appeal Rights, and Claims for Refund,          us the information necessary to resolve the    days of the date you led your return or 
explains the rules and procedures that we      case.                                          claim for refund. Publication 556, 
follow in examinations. The following                                                         Examination of Returns, Appeal Rights, 
sections give an overview of how we            Collections                                    and Claims for Refund, has more 
conduct examinations.                          Publication 594, The IRS Collection            information on refunds.
By Mail                                        Process, explains your rights and              If you were due a refund but you did not 
                                               responsibilities regarding payment of          le a return, you generally must le your 
We handle many examinations and                federal taxes. It describes:                   return within 3 years from the date the 
inquiries by mail. We will send you a letter                                                  return was due (including extensions) to get 
with either a request for more information     • What to do when you owe taxes. It 
or a reason why we believe a change to         describes what to do if you get a tax bill     that refund. 
your return may be needed. You can             and what to do if you think your bill is 
respond by mail or you can request a           wrong. It also covers making installment       Taxpayer Advocate Service  
personal interview with an examiner. If you    payments, delaying collection action,          TAS is an independent organization within 
mail us the requested information or           and submitting an offer in compromise.         the IRS that can help protect your taxpayer 
provide an explanation, we may or may not      • IRS collection actions. It covers liens,     rights. We can offer you help if your tax 
agree with you, and we will explain the        releasing a lien, levies, releasing a levy,    problem is causing a hardship, or you’ve 
reasons for any changes. Please do not         seizures and sales, and release of             tried but haven’t been able to resolve your 
hesitate to write to us about anything you     property.                                      problem with the IRS. If you qualify for our 
do not understand.                             • IRS certication to the State Department     assistance, which is always free, we will do 
By Interview                                   of a seriously delinquent tax debt, which      everything possible to help you. Visit 
                                               will generally result in denial of a           www.taxpayeradvocate.irs.gov or call 
If we notify you that we will conduct your     passport application and may lead to           1-877-777-4778.
examination through a personal interview,      revocation of a passport.
or you request such an interview, you have                                                    Tax Information 
the right to ask that the examination take     Your collection appeal rights are explained 
place at a reasonable time and place that is   in detail in Publication 1660, Collection      The IRS provides the following sources for 
convenient for both you and the IRS. If our    Appeal Rights.                                 forms, publications, and additional 
                                                                                              information. 
examiner proposes any changes to your                                                         • Tax Questions: 1-800-829-1040 
return, he or she will explain the reasons for Innocent Spouse Relief 
the changes. If you do not agree with these    Generally, both you and your spouse are          (1-800-829-4059 for TTY/TDD)
changes, you can meet with the examiner’s      each responsible for paying the full           • Forms and Publications: 
supervisor.                                    amount of tax, interest, and penalties due       1-800-829-3676 (1-800-829-4059 for 
                                               on your joint return. However, if you            TTY/TDD) 
Repeat Examinations                            qualify for innocent spouse relief, you may    • Internet: www.irs.gov 
If we examined your return for the same        be relieved of part or all of the joint        • Small Business Ombudsman: A small 
items in either of the 2 previous years and    liability. To request relief, you must le       business entity can participate in the 
proposed no change to your tax liability,      Form 8857, Request for Innocent Spouse           regulatory process and comment on 
please contact us as soon as possible so       Relief. For more information on innocent         enforcement actions of the IRS by 
we can see if we should discontinue the        spouse relief, see Publication 971, Innocent     calling 1-888-REG-FAIR. 
examination.                                   Spouse Relief, and Form 8857.                  • Treasury Inspector General for Tax 
                                                                                                Administration: You can condentially 
Appeals                                        Potential Third Party Contacts                   report misconduct, waste, fraud, or 
If you do not agree with the examiner’s        Generally, the IRS will deal directly with you   abuse by an IRS employee by calling 
proposed changes, you can appeal them to       or your duly authorized representative.          1-800-366-4484 (1-800-877-8339 for 
                                                                                                TTY/TDD). You can remain anonymous.