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. 12-2014)  Catalog Number 64731W  Department of the Treasury  Internal Revenue Service  www.irs.gov

            Examinations, Appeals, Collections, and Refunds

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