Page 128 - 2020 Publication 17

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Your Rights as a Taxpayer 14:38 - 19-Jan-2021

This section explains your rights as ers have the right to know when as Forms 1099 and W-2, on stud- appeal rights are explained in de-
a taxpayer and the processes for the IRS has finished an audit. ies of past examinations, or on cer- tail in both Publication 5, Your Ap-
examination, appeal, collection, tain issues identified by compli- peal Rights and How To Prepare a
and refunds. 7. The Right to Privacy. Taxpay- ance projects. Second, we use Protest If You Don't Agree, and
ers have the right to expect that information from outside sources Publication 556, Examination of
The Taxpayer Bill any IRS inquiry, examination, or that indicates that a return may Returns, Appeal Rights, and
enforcement action will comply
Claims for Refund.
have incorrect amounts. These
of Rights with the law and be no more intru- sources may include newspapers, If you do not wish to use the
sive than necessary, and will re-
1. The Right to Be Informed. spect all due process rights, in- public records, and individuals. If Appeals Office or disagree with its
we determine that the information
findings, you may be able to take
Taxpayers have the right to know cluding search and seizure is accurate and reliable, we may your case to the U.S. Tax Court,
what they need to do to comply protections, and will provide, use it to select a return for exami- U.S. Court of Federal Claims, or
with the tax laws. They are entitled where applicable, a collection due nation. the U.S. District Court where you
to clear explanations of the laws process hearing. Publication 556, Examination of live. If you take your case to court,
and IRS procedures in all tax 8. The Right to Confidentiality. Returns, Appeal Rights, and the IRS will have the burden of
forms, instructions, publications, Taxpayers have the right to expect Claims for Refund, explains the proving certain facts if you kept ad-
notices, and correspondence. that any information they provide to rules and procedures that we fol- equate records to show your tax li-
They have the right to be informed the IRS will not be disclosed unless low in examinations. The following ability, cooperated with the IRS,
of IRS decisions about their tax ac- authorized by the taxpayer or by sections give an overview of how and meet certain other conditions.
counts and to receive clear explan- law. Taxpayers have the right to we conduct examinations. If the court agrees with you on
ations of the outcomes. expect appropriate action will be most issues in your case and finds
By mail. We handle many exami-
2. The Right to Quality Service. taken against employees, return nations and inquiries by mail. We that our position was largely unjus-
Taxpayers have the right to receive preparers, and others who wrong- will send you a letter with either a tified, you may be able to recover
prompt, courteous, and professio- fully use or disclose taxpayer re- request for more information or a some of your administrative and lit-
nal assistance in their dealings with turn information. reason why we believe a change to igation costs. You will not be eligi-
the IRS, to be spoken to in a way 9. The Right to Retain Repre- your return may be needed. You ble to recover these costs unless
they can easily understand, to re- sentation. Taxpayers have the can respond by mail or you can re- you tried to resolve your case ad-
ceive clear and easily understand- right to retain an authorized repre- quest a personal interview with an ministratively, including going
able communications from the IRS, sentative of their choice to repre- examiner. If you mail us the re- through the appeals system, and
and to speak to a supervisor about sent them in their dealings with the quested information or provide an you gave us the information neces-
inadequate service. IRS. Taxpayers have the right to explanation, we may or may not sary to resolve the case.
3. The Right to Pay No More seek assistance from a Low In- agree with you, and we will explain
than the Correct Amount of Tax. come Taxpayer Clinic if they can- the reasons for any changes. Collections
Taxpayers have the right to pay not afford representation. Please do not hesitate to write to
only the amount of tax legally due, 10. The Right to a Fair and Just us about anything you do not un- Publication 594, The IRS Collec-
including interest and penalties, Tax System. Taxpayers have the derstand. tion Process, explains your rights
and to have the IRS apply all tax right to expect the tax system to By interview. If we notify you that and responsibilities regarding pay-
payments properly. consider facts and circumstances we will conduct your examination ment of federal taxes. It describes:
4. The Right to Challenge the that might affect their underlying li- through a personal interview, or • What to do when you owe
IRS’s Position and Be Heard. abilities, ability to pay, or ability to you request such an interview, you taxes. It describes what to do
Taxpayers have the right to raise provide information timely. Taxpay- have the right to ask that the ex- if you get a tax bill and what to
objections and provide additional ers have the right to receive assis- amination take place at a reasona- do if you think your bill is
documentation in response to for- tance from the Taxpayer Advocate ble time and place that is conven- wrong. It also covers making
mal IRS actions or proposed ac- Service if they are experiencing fi- ient for both you and the IRS. If our installment payments, delay-
tions, to expect that the IRS will nancial difficulty or if the IRS has examiner proposes any changes to ing collection action, and sub-
consider their timely objections not resolved their tax issues prop- your return, he or she will explain mitting an offer in compro-
and documentation promptly and erly and timely through its normal the reasons for the changes. If you mise.
fairly, and to receive a response if channels. do not agree with these changes, • IRS collection actions. It cov-
the IRS does not agree with their you can meet with the examiner's ers liens, releasing a lien, lev-
position. Examinations supervisor. ies, releasing a levy, seizures
5. The Right to Appeal an IRS (Audits) Repeat examinations. If we ex- and sales, and release of
property.
Decision in an Independent Fo- amined your return for the same
rum. Taxpayers are entitled to a We accept most taxpayers’ returns items in either of the 2 previous • IRS certification to the State
fair and impartial administrative ap- as filed. If we inquire about your re- years and proposed no change to Department of a seriously de-
peal of most IRS decisions, includ- turn or select it for examination, it your tax liability, please contact us linquent tax debt, which will
ing many penalties, and have the does not suggest that you are dis- as soon as possible so we can see generally result in denial of a
right to receive a written response honest. The inquiry or examination if we should discontinue the exami- passport application and may
regarding the Office of Appeals' may or may not result in more tax. nation. lead to revocation of a pass-
decision. Taxpayers generally We may close your case without port.
have the right to take their cases to change; or, you may receive a re- Appeals Your collection appeal rights
court. fund. are explained in detail in Publica-
6. The Right to Finality. Taxpay- The process of selecting a re- If you do not agree with the exam- tion 1660, Collection Appeal
ers have the right to know the max- turn for examination usually begins iner's proposed changes, you can Rights.
imum amount of time they have to in one of two ways. First, we use appeal them to the Appeals Office Innocent spouse relief. Gener-
challenge the IRS’s position as well computer programs to identify re- of the IRS. Most differences can be ally, both you and your spouse are
as the maximum amount of time turns that may have incorrect settled without expensive and each responsible for paying the full
the IRS has to audit a particular tax amounts. These programs may be time-consuming court trials. Your amount of tax, interest, and
year or collect a tax debt. Taxpay- based on information returns, such

Page 124 Publication 17 (2020)