Taxpayer Rights

Review the IRS Statutory List for more information.

1. You have the enforceable right to have IRS employees explain and protect your rights as a taxpayer throughout your contact with the IRS.
    

2. You have the enforceable right to have the IRS protect your privacy and confidentiality--so that no information you give to the IRS is disclosed.
    

3. You have the enforceable right to know why the IRS is asking for information, and how the IRS will use that information.
    

4. You have the enforceable right to know what the IRS will do if you do not provide them with the requested information.
    

5. You have the enforceable right to demand professional, respectful treatment from IRS employees.
    

6. You have the right to represent yourself before the IRS.
    

7. You have the right to be represented by an authorized party during any IRS activity.
    

8. You have the right to make sound recordings of any meeting with the IRS examination or collection personnel, provided you tell the IRS in writing 10 days before the meeting.
    

9. You do not have to pay more than the correct amount of tax due under the law. Moreover, you can force the IRS to waive penalties when you can show you acted reasonably and in good faith, or relied upon the incorrect advice of an IRS employee.
    

10. You have the right to appeal any IRS decision on your tax liability and collection action.