How IRS decides which tax returns are audited
March 20, 2014
What are my appeal options if I disagree with IRS?
March 20, 2014
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What are my basic taxpayer rights if the IRS audits me?

When the IRS engages in discussions during audit with the taxpayer, the taxpayer is afforded certain rights. For example:

  • (i) the taxpayer retains the right to receive professional and courteous treatment by the IRS;
  • (ii) the taxpayer has the right to privacy and confidentiality for his or her tax matters;
  • (iii) he or she has the right to know why the IRS requests information, how it plans to use, and what consequences would ensue if he or she does not comply with the information request;
  • (iv) the right to be represented by counsel; and
  • (v) the right to appeal the IRS’s decision, either before an IRS administrative hearing or before the courts. The taxpayer can appeal the auditor’s conclusions with an IRS supervisory conference with the auditor’s manager or administratively within the IRS. In addition, he or she can appeal an audit using the court system, and bring his case to the U.S. Tax Court, the U.S. Claims Court, or the local U.S. District Court.