Refund and Claims for Appeal Rights, of Returns, Examination

1 Userid: CPMS chema: tipxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. ons/P556/201312/A/XML/Cycle03/source(Ini t. & Date) _____Page 1 of 20 12:21 - 26-Sep-2013 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of the TreasuryInternal Revenue ServicePublication 556(Rev. September 2013)Cat. No. 15104 NExaminationof Returns, Appeal rights , and Claims for RefundGet forms and other Informationfaster and easier by:Internet IRS of for To Get Tax IRS MissionProvide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to for filing erroneous claim for Refund or credit.

2 You may have to pay a penalty if you file an erro-neous claim for Refund or credit. See Penalty for errone ous claim for Refund , later under Claims for and penalties suspended if notice not mailed within 36 months. If you file your return timely (including extensions), interest and certain penalties will be suspen-ded if the IRS does not mail a notice to you within 36 months. See Suspension of interest and penalties, later under Examination of track mediation. The IRS offers fast track media-tion services to help taxpayers resolve many disputes re-sulting from:Examinations (audits),Offers in compromise,Trust fund recovery penalties, andOther collection Fast track mediation under If You Do Not Internal Revenue Service (IRS) accepts most federal tax returns as filed.

3 However, the IRS examines (or audits) some returns to determine if income, expenses, and cred-its are being reported your return is selected for Examination , it does not suggest that you made an error or are dishonest. Returns are chosen by computerized screening, by random sam-ple, or by an income document matching program. See Examination selection criteria, later. You should also know Sep 26, 2013 Page 2 of 20 Fileid: .. ons/P556/201312/A/XML/Cycle03/source12:2 1 - 26-Sep-2013 The type and rule above prints on all proofs including departmental reproduction proofs.

4 MUST be removed before many examinations result in a Refund or acceptance of the tax return without publication discusses general rules and proce-dures that the IRS follows in examinations. It explains what happens during an Examination and your Appeal rights , both within the IRS and in the federal court system. It also explains how to file a claim for Refund of tax you al-ready a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employ-ees. Publication 1, Your rights as a Taxpayer, explains your rights when dealing with the and suggestions.

5 We welcome your com-ments about this publication and your suggestions for fu-ture can write to us at the following address:Internal Revenue ServiceTax Forms and Publications Division1111 Constitution Ave. NW, IR-6526 Washington, DC 20224We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your can send your comments from Click on More Information and then on Comment on Tax Forms and Publications. Although we cannot respond individually to each com-ment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and publications.

6 Visit to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the ad-dress below and receive a response within 10 days after your request is Revenue Service1201 N. Mitsubishi MotorwayBloomington, IL 61704-6613 Tax questions. If you have a tax question, check the information available on or call 1-800-829-1040. We cannot answer tax questions sent to either of the above ItemsYou may want to see:PublicationYour rights as a TaxpayerYour Appeal rights and How To Prepare a Protest If You Don't AgreeCasualties, Disasters, and TheftsThe IRS Collection ProcessGuide to Free Tax ServicesInnocent Spouse Relief 1 5 547 594 910 971 Taxpayer Advocate Service Your Voice at the IRSC ollection Appeal RightsFast Track MediationTax Relief for Victims of Terrorist AttacksLow Income Taxpayer Clinic ListForm (and Instructions) claim for Refund and Request for AbatementRequest for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)

7 Amended Individual Income Tax ReturnPower of Attorney and Declaration of RepresentativeRequest for Copy of Tax ReturnRequest for Transcript of Tax ReturnInjured Spouse AllocationRequest for Innocent Spouse ReliefSee How To Get Tax Help, near the end of this publica-tion, for information about getting these publications and of ReturnsYour return may be examined for a variety of reasons, and the Examination may take place in any one of several ways. After the Examination , if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disa-gree with the changes and Appeal the selection criteria.

8 Your return may be se-lected for Examination on the basis of computer scoring. A computer program called the Discriminant inventory Func-tion System (DIF) assigns a numeric score to each individ-ual and some corporate tax returns after they have been processed. If your return is selected because of a high score under the DIF system, the potential is high that an Examination of your return will result in a change to your income tax return may also be selected for Examination on the basis of information received from third-party docu-mentation, such as Forms 1099 and W-2, that does not match the information reported on your return.

9 Or, your re-turn may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax addition, your return may be selected as a result of information received from other sources on potential non-compliance with the tax laws or inaccurate filing. This in-formation can come from a number of sources, including 1546 1660 3605 3920 4134 843 911 1040X 2848 4506 4506-T 8379 8857 Page 2 Publication 556 (September 2013)Page 3 of 20 Fileid: .. ons/P556/201312/A/XML/Cycle03/source12:2 1 - 26-Sep-2013 The type and rule above prints on all proofs including departmental reproduction proofs.

10 MUST be removed before , public records, and individuals. The informa-tion is evaluated for reliability and accuracy before it is used as the basis of an Examination or of IRS contact of third parties. The IRS must give you reasonable notice before contacting other per-sons about your tax matters. You must be given reasona-ble notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your provision does not apply:To any pending criminal investigation,When providing notice would jeopardize collection of any tax liability,Where providing notice may result in reprisal against any person, orWhen you authorized the Advocate Service.