| 1. Representation | | | | Although the IRS is allowed to contact third parties |
| First and foremost, you have the right to represent | | | | about your IRS debt without your consent, you do |
| yourself before the IRS to dispute any unpaid taxes | | | | have the right to request a list of all the people |
| or additional fees. Alternatively, you have the right to | | | | contacted. |
| seek help from a professional to represent you | | | | 5. Meeting Companion |
| before the IRS. However, the person must be a | | | | Taxpayers also have the right to have someone |
| person allowed to practice before the IRS, such as a | | | | accompany them during interviews with IRS |
| tax attorney, certified public accountant, or IRS | | | | representatives. You can even make audio recordings |
| enrolled agent. | | | | of any meetings for your records. |
| 2. Protection of Rights | | | | 6. Good Faith |
| According to the IRS' code, all employees must | | | | If you can show that you acted reasonably and in |
| explain and protect your rights throughout all | | | | good faith and/or relied on bad advice from an IRS |
| contacts and negotiations. | | | | representative, you have the right to request all that |
| 3. Confidentiality | | | | all penalties assessed by the IRS be waived. |
| The IRS is not allowed to disclose information given | | | | 7. IRS Appeals Office |
| to the IRS to anyone, except as authorized by law. | | | | If you disagree with the IRS on the amount of the |
| Additionally, you have the right to know how the | | | | tax liability or collection actions taken by the IRS, you |
| information will be used, and what happens if the | | | | even have the right to ask a court or the IRS |
| requested information is not provided. | | | | Appeals Office to review the case. |
| 4. Records of Contacts | | | | |