In the IRS publication "Your Rights as a Taxpayer" the IRS has included eight provisions that the IRS believes are your most important rights as a taxpayer. If you intend to deal with the IRS yourself should your return be examined or an item questioned, then you need to know your rights because contrary to Item 1 below, they do not always honor your rights.

1. Protection of Your Rights: IRS employees will explain and protect your rights as a taxpayer throughout your contact with them.
2. Privacy and Confidentiality: The IRS will not disclose to anyone the information you give them, except as authorized by law. You have the right to know why they are asking you for information, how they will use the information, and what happens if you do not provide them the requested information before providing the requested information.
3. Professional and Courteous Service: If you believe that an IRS employee has not treated you in a professional manner, you should ask to speak with the employee's supervisor. If the supervisor's response is not satisfactory, you should write to the IRS District Director or your Service Center Director.
4. Representation: You may either represent yourself, or with proper written authorization, have someone else represent you in your place. You can have someone accompany you at an interview. You may make sound recordings of any meetings with their examination or collection personnel, provided you tell them in writing 10 days before the meeting.
5. Payment of Only The Correct Amount of Tax: You are responsible for paying only the correct amount of tax due under the law--no more, no less.
6. Help From The Problem Resolution Office: Problem Resolution Officers can help you with unresolved tax problems and can offer you special help if you have a significant hardship as a result of a tax problem. For more information, write to the Problem Resolution Office at the District Office or Service Center where you have the problem or call 1-800 829-1040.
7. Appeals and Judicial Review: If you disagree with the IRS about the amount of your tax liability or certain collection actions, you have the right to ask the IRS Appeals Office to review your case. You may also ask a court to review your case.
8. Relief From Certain Penalties: The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on incorrect advice of an IRS employee.

In the same publication the IRS goes on to explain the Examination, Appeals and Refund processes. Once again we strongly recommend that if you are a do-it-yourself type, to become familiar with the information presented here. The IRS states that they accept most taxpayer returns as filed. If they inquire about your return or select it for examination, it is not to suggest that you are dishonest. The inquiry or examination may or may not result in more tax. The IRS may close your case without change or you may receive a refund.

Examinations By Mail - The IRS handles many examinations and inquires by mail. They will send you a letter with either a request for more information or a reason why they believe a change to your return may be needed. If you give them the requested information or provide an explanation they may or may not agree with you, but they will explain the reason for any changes they have made. Do not hesitate to write to IRS about anything you do not understand. If you cannot resolve a question through the mail, you can request a personal interview with an examiner.

Examinations by Interview - If you are notified that the IRS will conduct your examination through a personal interview, or you request such a 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. At the end of your examination, the examiner will give you a report if there are any proposed changes to your tax return. If you do not agree with the report, you may meet with the examiner's supervisor.

Repeat Examination - If the IRS examines your return for the same items in either of the two previous years and proposed no change to your tax liability, contact them immediately so they can determine if they should discontinue the repeat examination.

Appeals - If you do not agree with the examiners findings, you can appeal the findings to their Appeals Office. Most differences can be settled. If you do not wish to use the appeals office or disagree with its findings, you can then 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 the court agrees with you on most issues in your case, and finds that the IRS's position was largely unjustified, you may be able to recover some of your administrative and litigation cost. You will not be eligible to recover these cost unless you have tried to resolve your case administratively, including going through their appeals system and you had provided them with all the information necessary to resolve the case.

Refunds - You may file a claim for refund if you think you have paid too much tax. You must generally file the claim within three years from the date you filed your return or two 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 filed your return or claim for refund.