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This provision does not apply:

your place of business, an Internal Revenue office, or the

office of your attorney, accountant, or enrolled agent. If the

time, place, or method is not convenient for you, the exam-

CAUTION

iner will try to work out something more suitable. However,

•

To any pending criminal investigation,

the IRS makes the final determination of when, where, and

•

When providing notice would jeopardize collection of

how the examination will take place.

any tax liability,

Throughout the examination, you can act on your own

•

behalf or have someone represent you or accompany you.

Where providing notice may result in reprisal against

If you filed a joint return, either you or your spouse, or both,

any person, or

can meet with the IRS. You can have someone represent

•

When you authorized the contact.

or accompany you. This person can be any federally au-

thorized practitioner, including an attorney, a certified pub-

lic accountant, an enrolled agent (a person enrolled to

practice before the IRS), an enrolled actuary, or the person

Taxpayer Advocate Service. The Taxpayer Advocate

who prepared the return and signed it as the preparer.

Service is an independent organization within the IRS

If you want someone to represent you in your absence,

whose goal is to help taxpayers resolve problems with the

you must furnish that person with proper written authoriza-

IRS. If you have an ongoing issue with the IRS that has not

tion. You can use Form 2848 or any other properly written

been resolved through normal processes, or you have

authorization. If you want to consult with an attorney, a

suffered, or are about to suffer a significant hardship as a

certified public accountant, an enrolled agent, or any other

result of the administration of the tax laws, contact the

person permitted to represent a taxpayer during an inter-

Taxpayer Advocate Service.

view for examining a tax return or collecting tax, you should

Before contacting the Taxpayer Advocate, you

make arrangements with that person to be available for the

TIP

should first discuss any problem with a supervi-

interview. In most cases, the IRS must suspend the inter-

sor. Your local Taxpayer Advocate will assist you

view and reschedule it. The IRS cannot suspend the inter-

if you are unable to resolve the problem with the supervi-

view if you are there because of an administrative

sor.

summons.

For more information, see Publication 1546. See How

Third party authorization. If you checked the box in

To Get Tax Help, near the end of this publication for more

the signature area of your income tax return (Form 1040,

information about contacting the Taxpayer Advocate Serv-

Form 1040A, or Form 1040EZ) to allow the IRS to discuss

ice.

your return with another person (a third party designee),

this authorization does not replace Form 2848. The box

Comments from small business. The Small Business

you checked on your return only authorizes the other

and Agricultural Regulatory Enforcement Ombudsman

person to receive information about the processing of your

and 10 Regional Fairness Boards have been established

return and the status of your refund during the period your

to receive comments from small business about federal

return is being processed. For more information, see the

agency enforcement actions. The Ombudsman will annu-

instructions for your return.

ally evaluate the enforcement activities of each agency

Confidentiality privilege. Generally, the same confi-

and rate their responsiveness to small business. If you

dentiality protection that you have with an attorney also

wish to comment on the enforcement actions of the IRS,

applies to certain communications that you have with fed-

you can take any of the following steps.

erally authorized practitioners.

•

Fax your comments to 1-202-481-5719.

Confidential communications are those that:

•

Write to the following address:

•

Advise you on tax matters within the scope of the

Office of the National Ombudsman

practitioner’s authority to practice before the IRS,

U.S. Small Business Administration

•

Would be confidential between an attorney and you,

409 3rd Street, SW

and

Washington, DC 20416.

•

Relate to noncriminal tax matters before the IRS, or

Call 1-888-734-3247.

•

Relate to noncriminal tax proceedings brought in

Send an email to ombudsman@sba.gov.

federal court by or against the United States.

•

File a comment or complaint online at

ombudsman.

In the case of communications in connection with the

promotion of a person’s participation in a tax shelter, the

confidentiality privilege does not apply to written communi-

If Your Return Is Examined

cations between a federally authorized practitioner and

that person, any director, officer, employee, agent, or rep-

Some examinations are handled entirely by mail. Exami-

resentative of that person, or any other person holding a

nations not handled by mail can take place in your home,

capital or profits interest in that person.

Page 3

Publication 556 (Rev. August 2005) - Examination Of Returns, Appeal Rights,and Claims For Refund Page 3

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