As a taxpayer, you have the right to be treated fairly,
1040X Amended U.S. Individual Income Tax
professionally, promptly, and courteously by IRS employ-
Return
ees. Publication 1, Your Rights as a Taxpayer, explains
2848 Power of Attorney and Declaration of
your rights when dealing with the IRS.
Representative
4506 Request for Copy of Tax Return
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for
4506-T Request for Transcript of Tax Return
future editions.
8379 Injured Spouse Claim and Allocation
You can write to us at the following address:
8857 Request for Innocent Spouse Relief (And
Separation of Liability and Equitable Relief)
Internal Revenue Service
Individual Forms and Publications Branch
See How To Get Tax Help, near the end of this publica-
SE:W:CAR:MP:T:I
tion, for information about getting these publications and
1111 Constitution Ave. NW, IR-6406
forms.
Washington, DC 20224
Examination of Returns
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
Your return may be examined for a variety of reasons, and
You can email us at *taxforms@irs.gov. (The asterisk
the examination may take place in any one of several
must be included in the address.) Please put “Publications
ways. After the examination, if any changes to your tax are
Comment” on the subject line. Although we cannot re-
proposed, you can either agree with those changes and
spond individually to each email, we do appreciate your
pay any additional tax you may owe, or you can disagree
feedback and will consider your comments as we revise
with the changes and appeal the decision.
our tax products.
Examination selection criteria. Your return may be se-
Tax questions. If you have a tax question, visit
lected for examination on the basis of computer scoring. A
or call 1-800-829-1040. We cannot answer
computer program called the Discriminant Inventory Func-
tax questions at either of the addresses listed above.
tion System (DIF) assigns a numeric score to each individ-
Ordering forms and publications. Visit /
ual and some corporate tax returns after they have been
formspubs to download forms and publications, call
processed. If your return is selected because of a high
1-800-829-3676, or write to the National Distribution
score under the DIF system, the potential is high that an
Center at the address shown under How To Get Tax Help
examination of your return will result in a change to your
in the back of this publication.
income tax liability.
Your return may also be selected for examination on the
Useful Items
basis of information received from third-party documenta-
You may want to see:
tion, such as Forms 1099 and W-2, that does not match the
information reported on your return. Or, your return may be
Publication
selected to address both the questionable treatment of an
1
Your Rights as a Taxpayer
item and to study the behavior of similar taxpayers (a
market segment) in handling a tax issue.
5
Your Appeal Rights and How To Prepare a
Protest If You Don’t Agree
In addition, your return may be selected as a result of
information received from other sources on potential non-
547
Casualties, Disasters, and Thefts
compliance with the tax laws or inaccurate filing. This
594
The IRS Collection Process
information can come from a number of sources, including
newspapers, public records, and individuals. The informa-
910
Guide to Free Tax Services
tion is evaluated for reliability and accuracy before it is
971
Innocent Spouse Relief (And Separation of
used as the basis of an examination or investigation.
Liability and Equitable Relief)
1546 The Taxpayer Advocate Service of the IRS
Notice of IRS contact of third parties. The IRS must
give you reasonable notice before contacting other per-
1660 Collection Appeal Rights
sons about your tax matters. You must be given reasona-
3605 Fast Track Mediation
ble notice in advance that, in examining or collecting your
tax liability, the IRS may contact third parties such as your
3920 Tax Relief for Victims of Terrorist Attacks
neighbors, banks, employers, or employees. The IRS must
also give you notice of specific contacts by providing you
Form (and Instructions)
with a record of persons contacted on both a periodic basis
843
Claim for Refund and Request for Abatement
and upon your request.
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