Keep me logged in until I sign out. The IRS must furnish a statement describing taxpayers' rights and obligations and the procedures for appeal, refund claims, and collections when contacting a taxpayer about a tax deficiency or an audit.
Taxpayers can make audio recordings of examination interviews provided they give proper notice.
The IRS is prohibited from imposing production quotas on IRS employees directly involved in the collection process. Taxpayers can make installment payment agreements with the IRS for tax deficiencies when certain financial conditions exist. The waiting period after the IRS notifies a taxpayer of its intent to impose a levy on the taxpayer's property is 30 days. Taxpayers can recover legal fees if the IRS position is unjustified. The taxpayer must first try to remedy the problem through proper procedures.