IRS Listens: Make sure you know your rights.

If you receive a notice, please be sure of your rights.

Taxpayers have the right to:

• Raise objections.

• Provide additional documentation in response to formal or proposed IRS actions.

• Expect the IRS to consider their timely objections.

• Have the IRS consider any supporting documentation promptly and fairly.

• Receive a response if the IRS does not agree with their position.

In some cases, the IRS will notify a taxpayer that their tax return has a math or clerical error. If this happens, the taxpayer:

• Has 60 days to tell the IRS that they disagree.

• Should provide copies of any records that may help correct the error.

• May call the number listed on the letter or bill for assistance.

• Can expect the agency to make the necessary adjustment to their account and send a correction if the IRS upholds the taxpayer's position.

Here's what will happen if the IRS does not agree with the taxpayer's position:

• The agency will issue a notice proposing a tax adjustment. This is a letter that comes in the mail.

• This notice provides the taxpayer with a right to challenge the proposed adjustment.

• The taxpayer makes this challenge by filing a petition in U.S. Tax Court. The taxpayer must generally file the petition within 90 days of the date of the notice, or 150 days if it is addressed outside the United States.