I. Protection of Your Rights
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 are
asking you for information, how we will use it, and what
happens if you do not provide requested information.
III. Professional and Courteous Service
If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee’s supervisor. If the supervisor’s response is not satisfactory, you should write to the IRS director for your area or the center where you file your return.
IV. Representation
You may either represent yourself or, with proper written authorization, have someone else represent you in your place. Your representative must be a person allowed to practice before
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