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1040 ex 11. 1040 ex Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 1040 ex By interview. 1040 ex Repeat examinations. 1040 ex The first part of this chapter explains some of your most important rights as a taxpayer. 1040 ex The second part explains the examination, appeal, collection, and refund processes. 1040 ex Declaration of Taxpayer Rights Protection of your rights. 1040 ex IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 1040 ex Privacy and confidentiality. 1040 ex The IRS will not disclose to anyone the information you give us, except as authorized by law. 1040 ex You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 1040 ex Professional and courteous service. 1040 ex If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 1040 ex If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 1040 ex Representation. 1040 ex You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 1040 ex Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 1040 ex If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 1040 ex You can have someone accompany you at an interview. 1040 ex You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 1040 ex Payment of only the correct amount of tax. 1040 ex You are responsible for paying only the correct amount of tax due under the law—no more, no less. 1040 ex If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 1040 ex Help with unresolved tax problems. 1040 ex The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 1040 ex Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 1040 ex For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 1040 ex Appeals and judicial review. 1040 ex If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 1040 ex You can also ask a court to review your case. 1040 ex Relief from certain penalties and interest. 1040 ex The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 1040 ex We will waive interest that is the result of certain errors or delays caused by an IRS employee. 1040 ex Examinations, Appeals, Collections, and Refunds Examinations (audits). 1040 ex We accept most taxpayers' returns as filed. 1040 ex If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 1040 ex The inquiry or examination may or may not result in more tax. 1040 ex We may close your case without change; or, you may receive a refund. 1040 ex The process of selecting a return for examination usually begins in one of two ways. 1040 ex First, we use computer programs to identify returns that may have incorrect amounts. 1040 ex These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 1040 ex Second, we use information from outside sources that indicates that a return may have incorrect amounts. 1040 ex These sources may include newspapers, public records, and individuals. 1040 ex If we determine that the information is accurate and reliable, we may use it to select a return for examination. 1040 ex Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 1040 ex The following sections give an overview of how we conduct examinations. 1040 ex By mail. 1040 ex We handle many examinations and inquiries by mail. 1040 ex We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 1040 ex You can respond by mail or you can request a personal interview with an examiner. 1040 ex If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 1040 ex Please do not hesitate to write to us about anything you do not understand. 1040 ex By interview. 1040 ex If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 1040 ex If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 1040 ex If you do not agree with these changes, you can meet with the examiner's supervisor. 1040 ex Repeat examinations. 1040 ex If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 1040 ex Appeals. 1040 ex If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 1040 ex Most differences can be settled without expensive and time-consuming court trials. 1040 ex Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 1040 ex If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 1040 ex S. 1040 ex Tax Court, U. 1040 ex S. 1040 ex Court of Federal Claims, or the U. 1040 ex S. 1040 ex District Court where you live. 1040 ex If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 1040 ex If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 1040 ex You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 1040 ex Collections. 1040 ex Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 1040 ex It describes: What to do when you owe taxes. 1040 ex It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 1040 ex It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 1040 ex IRS collection actions. 1040 ex It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 1040 ex Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 1040 ex Innocent spouse relief. 1040 ex Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 1040 ex To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 1040 ex In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 1040 ex Do not file Form 8857 with your Form 1040. 1040 ex For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 1040 ex Refunds. 1040 ex You can file a claim for refund if you think you paid too much tax. 1040 ex You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 1040 ex The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 1040 ex Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 1040 ex If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 1040 ex Prev Up Next Home More Online Publications
Understanding your CP2005 Notice
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.
What you need to do
- Read your notice carefully.
- You don't have to do anything.
- You don't have to answer the notice.
- If you have a payment plan for another IRS debt, keep making your payments.
You may want to...
- Keep a copy of your notice for your files.
- Contact us if you don't get a refund for any payment you made on the proposed changes we now aren't going to make.
- Contact us by mail or by calling the toll free number on your notice with any questions we haven't answered below.
Answers to Common Questions
Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.
What if I sent you a payment based on the changes you proposed?
You'll receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts we have to collect.
What if I petitioned the U.S. Tax Court?
Our Office of Chief Counsel will contact you about closing your petition.
What should I do if you close my case without changing my account and I think you closed it in error?
Please call the toll free number on your notice.
What should I do if I receive another notice or letter?
If the notice or letter is about this matter, pay no attention to it. If it's about another matter, read it carefully and follow its instructions.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
You can avoid future mistakes by:
- keeping accurate and full records
- waiting until you get all of your income statements to file your tax return
- checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
- including all the income you received during the year on your tax return
- following the instructions for your tax return on how to report income, expenses and deductions
- filing an amended tax return if you receive any additional information after you've filed your return
Page Last Reviewed or Updated: 28-Feb-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The 1040 Ex
1040 ex Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. 1040 ex E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. 1040 ex , Annuity received after June 30, 1986. 1040 ex Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. 1040 ex Employment abroad, Foreign employment. 1040 ex Exclusion limited to net cost, Exclusion limited to net cost. 1040 ex Exclusion not limited to net cost, Exclusion not limited to net cost. 1040 ex Exclusion ratio, Step 3. 1040 ex Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. 1040 ex , Fixed period annuity. 1040 ex Foreign employment, Foreign employment. 1040 ex Free tax services, Free help with your tax return. 1040 ex G General Rule Who must use the, Who must use the General Rule. 1040 ex H Help (see Tax help) Help from IRS, Help from IRS. 1040 ex , Request for a ruling. 1040 ex , Free IRS help. 1040 ex , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. 1040 ex Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. 1040 ex , Joint and survivor annuities. 1040 ex N Net cost, Net cost. 1040 ex Nonqualified employee plans, General Information P Part-year payments, Part-year payments. 1040 ex Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. 1040 ex Ruling request, Request for a ruling. 1040 ex , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. 1040 ex Survivor annuities, Different payments to survivor. 1040 ex T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. 1040 ex 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. 1040 ex 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. 1040 ex V Variable annuities, Types of pensions and annuities. 1040 ex , Variable annuities. 1040 ex W Withholding of tax, Withholding tax and estimated tax. 1040 ex Prev Up Home More Online Publications