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.
Taxpayer Advocate Service.
The Taxpayer Advocate Service is an independent program for people
who have been unable to resolve their problems with the IRS.
Before contacting the Taxpayer Advocate, you should first discuss
any problem with the employee's supervisor to expedite the resolution
of your problem. Your local Taxpayer Advocate will assist you if you
are unable to resolve the problem with the supervisor.
See How To Get Tax Help, near the end of this
publication for more information about the Taxpayer Advocate Service.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
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.
Comments on IRS enforcement actions.
The Small Business and Agricultural Regulatory Enforcement
Ombudsman and 10 Regional Fairness Boards have been established to
receive comments from small business about federal agency enforcement
actions. The Ombudsman will annually evaluate the enforcement
activities and rate each agency's responsiveness to small business. If
you wish to comment on the enforcement actions of the IRS, call
1-888-734-3247.
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