YOU HAVE IMPORTANT RIGHTS AND ENTITLEMENTS AS A TAXPAYER. YOU ARE ENTITLED TO EXPECT:

HELP AND INFORMATION
• The Staff of the Internal Revenue Service will help you in every reasonable way to know your rights and to understand and meet your obligations under the tax laws. To be able to do this, the Internal Revenue Service expect that you will give them the full facts they need to decide how much tax you should pay.

COURTESY AND CONSIDERATION
• The staff of the Internal Revenue Service will at all times carry out their
duties courteously and promptly.

FAIRNESS
• You will have your tax liability decided impartially and be required to pay
only the amount of tax properly due according to the law.
• You will be treated in the same way as other taxpayers in similar circumstances.
• You will be presumed to have dealt with your tax affairs honestly, unless there is reason to believe otherwise.

PRIVACY AND CONFIDENTIALITY

• Information about your tax affairs which is supplied to the Internal Revenue Service will be treated in strict confidence and used only for purposes allowed by law.

INDEPENDENT APPEAL AND REVIEW
• You may ask the Internal Revenue Service to look again at your case, if you think your tax bill is wrong or they have made a wrong decision, or they have handled your tax affairs badly. Your case can be reviewed by the Head of the District Office you are dealing with. If you are still not satisfied, you may take the matter up with the IRS Regional Head, or with its Headquarters. Beyond that, you have important rights to independent appeal.

You may appeal against your tax bill to a Court of competent jurisdiction