Introduction The Internal Revenue Service (IRS) accepts most federal tax returnsas filed. However, the IRS examines (or audits) some returns todetermine if income, expenses, and credits are being reportedaccurately. If your return is selected for examination, it does not suggestthat you made an error or are dishonest. Returns are chosen bycomputerized screening, by random sample, or by an income documentmatching program. See Examination selection criteria,later. You should also know that many examinations result in arefund or acceptance of the tax return without change. This publication discusses general rules and procedures that theIRS follows in examinations. It explains what happens during anexamination and your appeal rights, both within the IRS and in thefederal court system. It also explains how to file a claim for refundof 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 yourrights when dealing with the IRS. Taxpayer Advocate's Office.ERROR MSGThe Taxpayer Advocate's Office has a Problem Resolution Program(PRP) for people who have been unable to resolve their problems withthe IRS. You should contact the Taxpayer Advocate if: You have tried unsuccessfully to resolve your problem withthe IRS and have not been contacted by the date promised, or hotel kempinski TechirghiolYou are on your second attempt to resolve a problem. Phone: You can contact a Taxpayer Advocate by calling1-877-777-4778, a toll-free assistancenumber. Persons who have access to TTY/TTD equipment can call1-800-829-4059. If you prefer, you can write to the Taxpayer Advocate at the IRSoffice that last contacted you. TaxTip: luxury hotels in LourdesBefore contacting the Taxpayer Advocate, you should first discussany problem with the employee's supervisor to expedite the resolutionof your problem. Your local Taxpayer Advocate will assist you if youare unable to resolve the problem with the supervisor. When you contact PRP, someone will assign you a personal advocatewho is in the best position to try to resolve your problem. TheTaxpayer Advocate can also offer you special help if you havesignificant hardship as a result of a tax problem. While Taxpayer Advocates cannot change the tax law or make atechnical decision, they can clear up problems that resulted from yourprevious contacts with the IRS and ensure that your case is given acomplete and impartial review. For more information about PRP, getPublication 1546, The Problem Resolution Program of the InternalRevenue Service; also see your tax package for details on how toaccess TeleTax topic 104. Comments on IRS enforcement actions.The Small Business and Agricultural Regulatory EnforcementOmbudsman and 10 Regional Fairness Boards have been established toreceive comments from small business about federal agency enforcementactions. The Ombudsman will annually evaluate the enforcementactivities and rate each agency's responsiveness to small business. Ifyou wish to comment on the enforcement actions of the IRS, call1-888-734-3247. Prohibition on requests to taxpayers to give up rights tobring civil action.ERROR MSGEffective July 22, 1998, the Government cannot ask you to waiveyour right to sue the United States or a Government officer oremployee for any action taken in connection with the tax laws.However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to yourattorney or other federally authorized practitioner, or The request is made in person and your attorney or otherrepresentative is present. In addition, you can be asked to waive your right to sue for: Attorney fees or costs, or Munich hotelsClaims that were brought in the same administrative orjudicial proceeding with other claims that are being settled.