Your Rights 

as a Taxpayer

The IRS Mission

The Taxpayer Bill of Rights

Publication 1

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

Also available in Spanish. 

Provide America’s taxpayers top-quality service by helping them understand and meet 

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

1. The Right to Be Informed

Taxpayers have the right to know what they need to do to 

comply with the tax laws. They are entitled to clear 

explanations of the laws and IRS procedures in all tax forms, 

instructions, publications, notices, and correspondence. They 

have the right to be informed of IRS decisions about their tax 

accounts and to receive clear explanations of the outcomes.

2. The Right to Quality Service

Taxpayers have the right to receive prompt, courteous, and 

professional assistance in their dealings with the IRS, to be 

spoken to in a way they can easily understand, to receive clear 

and easily understandable communications from the IRS, and 

to speak to a supervisor about inadequate service.

3. The Right to Pay No More than the 

Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally 

due, including interest and penalties, and to have the IRS 

apply all tax payments properly.

4. The Right to Challenge the IRS’s Position 

and Be Heard

Taxpayers have the right to raise objections and provide 

additional documentation in response to formal IRS actions or 

proposed actions, to expect that the IRS will consider their 

timely objections and documentation promptly and fairly, and 

to receive a response if the IRS does not agree with their 

position.

5. The Right to Appeal an IRS Decision in an 

Independent Forum

Taxpayers are entitled to a fair and impartial administrative 

appeal of most IRS decisions, including many penalties, and 

have the right to receive a written response regarding the 

Ofce of Appeals’ decision. Taxpayers generally have the right 

to take their cases to court.

6. The Right to Finality

Taxpayers have the right to know the maximum amount of 

time they have to challenge the IRS’s position as well as the 

maximum amount of time the IRS has to audit a particular tax 

year or collect a tax debt. Taxpayers have the right to know 

when the IRS has nished an audit. 

7. The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, 

examination, or enforcement action will comply with the law 

and be no more intrusive than necessary, and will respect all 

due process rights, including search and seizure protections, 

and will provide, where applicable, a collection due process 

hearing.

8. The Right to Confidentiality

Taxpayers have the right to expect that any information they 

provide to the IRS will not be disclosed unless authorized by 

the taxpayer or by law. Taxpayers have the right to expect 

appropriate action will be taken against employees, return 

preparers, and others who wrongfully use or disclose taxpayer 

return information.

9. The Right to Retain Representation

Taxpayers have the right to retain an authorized representative 

of their choice to represent them in their dealings with the 

IRS. Taxpayers have the right to seek assistance from a Low 

Income Taxpayer Clinic if they cannot afford representation.

10. The Right to a Fair and Just Tax System

Taxpayers have the right to expect the tax system to consider 

facts and circumstances that might affect their underlying 

liabilities, ability to pay, or ability to provide information timely. 

Taxpayers have the right to receive assistance from the 

Taxpayer Advocate Service if they are experiencing nancial 

difculty or if the IRS has not resolved their tax issues properly 

and timely through its normal channels. 
Examinations, Appeals, Collections, and Refunds

Examinations (Audits)

We accept most taxpayers’ returns as led. 

If we inquire about your return or select it 

for examination, it does not suggest that 

you are dishonest. The inquiry or 

examination may or may not result in more 

tax. We may close your case without 

change; or, you may receive a refund. 

The process of selecting a return for 

examination usually begins in one of two 

ways. First, we use computer programs to 

identify returns that may have incorrect 

amounts. These programs may be based 

on information returns, such as Forms 

1099 and W-2, on studies of past 

examinations, or on certain issues 

identied by compliance projects. Second, 

we use information from outside sources 

that indicates that a return may have 

incorrect amounts. These sources may 

include newspapers, public records, and 

individuals. If we determine that the 

information is accurate and reliable, we 

may use it to select a return for 

examination. 

Publication 556, Examination of Returns, 

Appeal Rights, and Claims for Refund, 

explains the rules and procedures that we 

follow in examinations. The following 

sections give an overview of how we 

conduct examinations. 

By Mail

We handle many examinations and 

inquiries by mail. We will send you a letter 

with either a request for more information 

or a reason why we believe a change to 

your return may be needed. You can 

respond by mail or you can request a 

personal interview with an examiner. If you 

mail us the requested information or 

provide an explanation, we may or may not 

agree with you, and we will explain the 

reasons for any changes. Please do not 

hesitate to write to us about anything you 

do not understand. 

By Interview 

If we notify you that we will conduct your 

examination through a personal interview, 

or you request such an interview, you have 

the right to ask that the examination take 

place at a reasonable time and place that is 

convenient for both you and the IRS. If our 

examiner proposes any changes to your 

return, he or she will explain the reasons for 

the changes. If you do not agree with these 

changes, you can meet with the examiner’s 

supervisor. 

Repeat Examinations 

If we examined your return for the same 

items in either of the 2 previous years and 

proposed no change to your tax liability, 

please contact us as soon as possible so 

we can see if we should discontinue the 

examination. 

Appeals

If you do not agree with the examiner’s 

proposed changes, you can appeal them to 

the Appeals Ofce of the IRS. Most 

differences can be settled without 

expensive and time-consuming court trials. 

Your appeal rights are explained in detail in 

both Publication 5, Your Appeal Rights and 

How To Prepare a Protest If You Don’t 

Agree, and Publication 556, Examination of 

Returns, Appeal Rights, and Claims for 

Refund.

If you do not wish to use the Appeals 

Ofce or disagree with its ndings, you 

may be able to take your case to the U.S. 

Tax Court, U.S. Court of Federal Claims, or 

the U.S. District Court where you live. If 

you take your case to court, the IRS will 

have the burden of proving certain facts if 

you kept adequate records to show your 

tax liability, cooperated with the IRS, and 

meet certain other conditions. If the court 

agrees with you on most issues in your 

case and nds that our position was largely 

unjustied, you may be able to recover 

some of your administrative and litigation 

costs. You will not be eligible to recover 

these costs unless you tried to resolve your 

case administratively, including going 

through the appeals system, and you gave 

us the information necessary to resolve the 

case. 

Collections

Publication 594, The IRS Collection 

Process, explains your rights and 

responsibilities regarding payment of 

federal taxes. It describes: 

• What to do when you owe taxes. It 

describes what to do if you get a tax bill 

and what to do if you think your bill is 

wrong. It also covers making installment 

payments, delaying collection action, 

and submitting an offer in compromise. 

• IRS collection actions. It covers liens, 

releasing a lien, levies, releasing a levy, 

seizures and sales, and release of 

property. 

• IRS certication to the State Department 

of a seriously delinquent tax debt, which 

will generally result in denial of a 

passport application and may lead to 

revocation of a passport.

Your collection appeal rights are explained 

in detail in Publication 1660, Collection 

Appeal Rights. 

Innocent Spouse Relief 

Generally, both you and your spouse are 

each responsible for paying the full 

amount of tax, interest, and penalties due 

on your joint return. However, if you 

qualify for innocent spouse relief, you may 

be relieved of part or all of the joint 

liability. To request relief, you must le 

Form 8857, Request for Innocent Spouse 

Relief. For more information on innocent 

spouse relief, see Publication 971, Innocent 

Spouse Relief, and Form 8857. 

Potential Third Party Contacts

Generally, the IRS will deal directly with you 

or your duly authorized representative. 

However, we sometimes talk with other 

persons if we need information that you 

have been unable to provide, or to verify 

information we have received. If we do 

contact other persons, such as a neighbor, 

bank, employer, or employees, we will 

generally need to tell them limited 

information, such as your name. The law 

prohibits us from disclosing any more 

information than is necessary to obtain or 

verify the information we are seeking. Our 

need to contact other persons may 

continue as long as there is activity in your 

case. If we do contact other persons, you 

have a right to request a list of those 

contacted. Your request can be made by 

telephone, in writing, or during a personal 

interview. 

Refunds

You may le a claim for refund if you think 

you paid too much tax. You must generally 

le the claim within 3 years from the date 

you led your original return or 2 years from 

the date you paid the tax, whichever is 

later. The law generally provides for interest 

on your refund if it is not paid within 45 

days of the date you led your return or 

claim for refund. Publication 556, 

Examination of Returns, Appeal Rights, 

and Claims for Refund, has more 

information on refunds.

If you were due a refund but you did not 

le a return, you generally must le your 

return within 3 years from the date the 

return was due (including extensions) to get 

that refund. 

Taxpayer Advocate Service 

TAS is an independent organization within 

the IRS that can help protect your taxpayer 

rights. We can offer you help if your tax 

problem is causing a hardship, or you’ve 

tried but haven’t been able to resolve your 

problem with the IRS. If you qualify for our 

assistance, which is always free, we will do 

everything possible to help you. Visit 

www.taxpayeradvocate.irs.gov or call 

1-877-777-4778.

Tax Information

The IRS provides the following sources for 

forms, publications, and additional 

information. 

• Tax Questions: 1-800-829-1040 

(1-800-829-4059 for TTY/TDD)

• Forms and Publications: 

1-800-829-3676 (1-800-829-4059 for 

TTY/TDD) 

• Internet: www.irs.gov 

• Small Business Ombudsman: A small 

business entity can participate in the 

regulatory process and comment on 

enforcement actions of the IRS by 

calling 1-888-REG-FAIR. 

• Treasury Inspector General for Tax 

Administration: You can condentially 

report misconduct, waste, fraud, or 

abuse by an IRS employee by calling 

1-800-366-4484 (1-800-877-8339 for 

TTY/TDD). You can remain anonymous.