Declaration of Taxpayer Rights I. Protection of Your Rights IRS employees will explain and protect your rights as a taxpayerthroughout your contact with us. II. Privacy and Confidentiality The IRS will not disclose to anyone the information you give us,except as authorized by law. You have the right to know why we areasking you for information, how we will use it, and what happens ifyou do not provide requested information. III. Professional and Courteous Service If you believe that an IRS employee has not treated you in aprofessional, fair, and courteous manner, you should tell thatemployee's supervisor. If the supervisor's response is notsatisfactory, you should write to your IRS District Director orService Center Director. IV. Representation You may either represent yourself or, with proper writtenauthorization, have someone else represent you in your place. Yourrepresentative must be a person allowed to practice before the IRS,such as an attorney, certified public accountant, or enrolled agent.If you are in an interview and ask to consult with such a person, thenwe must stop and reschedule the interview in most cases. You can have someone accompany you at an interview. You may makesound recordings of any meetings with our examination, appeal, orcollection personnel, provided you tell us in writing 10 days beforethe meeting. V. Payment of Only the Correct Amount of Tax You are responsible for paying only the correct amount of tax dueunder the law—no more, no less. If you cannot pay all of your tax whenit is due, you may be able to make monthly installment payments. VI. Help With Unresolved Tax Problems The National Taxpayer Advocate's Problem Resolution Program canhelp you if you have tried unsuccessfully to resolve a problem withthe IRS. Your local Taxpayer Advocate can offer you special help ifyou have a significant hardship as a result of a tax problem. For moreinformation, call toll-free 1–877–777–4778 (1–800–829– 4059 forTTY/TDD users) or write to the Taxpayer Advocate at the IRS officethat last contacted you. VII. Appeals and Judicial Review If you disagree with us about the amount of your tax liability orcertain collection actions, you have the right to ask the AppealsOffice to review your case. You may also ask a court to review yourcase. VIII. Relief From Certain Penalties and Interest The IRS will waive penalties when allowed by law if you can showyou acted reasonably and in good faith or relied on the incorrectadvice of an IRS employee. We will waive interest that is the resultof certain errors or delays caused by an IRS employee.