Table of Contents
The IRS Mission
|Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.|
Penalty for filing erroneous claim for refund or credit. You may have to pay a penalty if you file an erroneous claim for refund or credit. See Penalty for erroneous claim for refund, later under Claims for Refund.
Interest and penalties suspended if notice not mailed within 36 months. If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. See Suspension of interest and penalties, later under Examination of Returns.
Fast track mediation. The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from:
Offers in compromise,
Trust fund recovery penalties, and
Other collection actions.
See Fast track mediation under If You Do Not Agree.
The Internal Revenue Service (IRS) accepts most federal tax returns as filed. However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately.
If your return is selected for examination, it does not suggest that you made an error or are dishonest. Returns are chosen by computerized screening, by random sample, or by an income document matching program. See Examination selection criteria, later. You should also know that many examinations result in a refund or acceptance of the tax return without change.
This publication discusses general rules and procedures that the IRS follows in examinations. It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of tax you already paid.
As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS.
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61704-6613
1 Your Rights as a Taxpayer
5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree
547 Casualties, Disasters, and Thefts
594 The IRS Collection Process
910 Guide to Free Tax Services
971 Innocent Spouse Relief
1546 Taxpayer Advocate Service-Your Voice at the IRS
1660 Collection Appeal Rights
3605 Fast Track Mediation
3920 Tax Relief for Victims of Terrorist Attacks
Form (and Instructions)
Claim for Refund and Request for Abatement
Amended U.S. Individual Income Tax Return
Power of Attorney and Declaration of Representative
Request for Copy of Tax Return
Request for Transcript of Tax Return
Injured Spouse Allocation
Request for Innocent Spouse Relief
See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms.
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