Iowa taxpayers have certain rights during audit, billing, and collection activities of the Iowa Department of Revenue (the Department). This page gives you information about your rights and our responsibilities to you.
Courtesy and Respect
You have a right to be treated with courtesy and respect by Department employees. If you feel it is not the case, please contact the Department online using the Taxpayer Bill of Rights Feedback form.
State confidentiality laws protect the information on your tax returns and any supporting documents. The laws limit the ways the Department may use this information.
Appeals (sometimes referred to as protests) are different; they are public records. Generally, the public can review your entire appeal and any supporting documentation that you provide to the Department. The Department will redact (mask from view), from any records request, certain details, such as financial account numbers, Social Security Numbers, medical information, etc. You may file a motion to request other details in your appeal be redacted. For more information on how to make such a request, see Iowa Administrative Code rule 701—7.8.