IRS Publication 1

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DEFINITION

A document published by the Internal Revenue Service that identifies a taxpayer's rights and outlines the processes followed by the IRS when it examines a taxpayer, issues a refund or collects taxes, as well as the appeals process that a taxpayer can initiate.






INVESTOPEDIA EXPLAINS

IRS Publication 1 is part of a long series of publications explaining how the IRS conducts business. The document outlines a number of rights afforded to taxpayers, including the right to privacy; to know how personal information is to be used; to be treated fairly by IRS employees; to representation during proceedings; to only pay the correct amount of tax; to be assisted if taxes create hardship; to be allowed to appeal a tax liability; and to not be penalized financially for mistakes made by IRS employees.




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