Your Rights
 
You have rights as a taxpayer. These rights include the right to privacy and confidentiality. The IRS will not disclose to anyone the information you give to them, except as authorized by law. You have the right to know why the IRS is asking you for information, how they will use it, and what happens if you do not provide the requested information.

Representation:

In addition, in any disputes with the IRS you have the right to represent yourself or, with proper written authorization, to have someone else represent you in your place. Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public account, or enrolled agent.

Help With Unresolved Tax Problems:

The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD).

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 Appeals Office of the IRS to review your case. You may also ask a court to review your case.

Relief From Certain Penalties and Interest:

The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. The IRS will waive interest that is the result of certain errors or delays caused by an IRS employee.

For additional information on your rights as a taxpayer read IRS Publication 1: Your Rights as a Taxpayer.

For more information on your rights as a taxpayer, for assistance in completing your tax return, or for assistance with your tax problem, contact us:

Low Income Taxpayer Clinic
Legal Aid Society of Orange County/Community Legal Services
800 834-5001 or 714 571-5200,
Mondays-Thursdays 9AM-6PM
Fridays 9AM-4PM