IRS TAX TIP 2002-11
TAXPAYER RIGHTS A PRIORITY
The law requires the IRS to protect taxpayer
rights, and in its day-to-day operations, the IRS and its
employees make taxpayer rights a top priority. This includes
explaining those rights to taxpayers, keeping taxpayer information
private and confidential and being professional and courteous.
Besides what is expected of IRS employees,
taxpayers have many other rights. They have the right to have
someone represent them before the IRS and to accompany them to any
meeting with IRS employees. When there is a disagreement, they
have the right to request that the independent IRS Appeals office
review the case. Taxpayers who still disagree can put their case
before the court system.
Taxpayers who have been unsuccessful in
resolving issues with the IRS through normal channels have the
right to contact the Taxpayer Advocate by calling, toll free,
1-877-777-4778. The Taxpayer Advocate can offer special help if an
IRS action is causing the taxpayer significant hardship.
To let taxpayers know about their rights,
the IRS produces Publication 1, "Your Rights as a
Taxpayer." The Spanish-language version is Publication 1SP.
These publications, which highlight taxpayer rights and related
IRS programs, are available on the IRS Web site at www.irs.gov
or by calling 1-800-TAX-FORM (1-800-829-3676). Information on the
Taxpayer Advocate Service is also available on the Web site.
** Reference: IRS
News Releases And Fact Sheets