Understanding Your Rights

Believe it or not, you have rights in your dealings with the Internal Revenue Service. These rights include:

• IRS employees must explain your rights and respect them.
  
  
• IRS employees cannot disclose information about you to anyone, unless the law authorizes disclosure.
  
  
• When an IRS employee asks you for information, you have the right to know (1) why the employee wants the information, (2) how the information will be used, and (3) what will happen if you do not provide the information.
  
  
• If you believe 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 unsatisfactory, you can write to the IRS Director in your area (look in your local telephone book) or to the center where you file your tax return.
  
  
• You may 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, a CPA, or an enrolled agent.
  
  
• If you are in an interview and ask to consult your representative, the IRS must stop and reschedule the interview.
  
  
• You can have somebody with you at an interview.
  
  
• You can make sound recordings of any meetings with the IRS's examination, appeals, or collection personnel, provided you tell the IRS ten days before the meeting.
  
  
• You only have to pay as much as you owe. If you cannot pay everything that you owe when it is due, you may be able to make monthly installment payments. If you have paid too much, you are entitled to a refund, as long as you apply for one on time. Generally, the deadline for filing for a refund is three years after the date you filed your original return or two years from the date you paid the tax, whichever is later. Because the deadline could be different for unusual matters, it is usually best to get professional tax advice concerning IRS deadlines.
  
  
• 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.
  
  
• The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on incorrect advice. The IRS will waive any interest that is the result of certain errors or delays caused by an IRS employee.
  
  
• The IRS will generally owe you interest on your refund if it takes longer than forty-five days from the date you filed your refund claim or return to send you your refund check.
  
  
• The Taxpayer Advocate Service can help if you have tried unsuccessfully to resolve a problem with the IRS. Call toll-free 1-877-777-4778 (1-800-829-4059 for TTY/TDD).

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