Audit, Billing, and Collection Rights

Iowa taxpayers have certain rights during audit, billing and collection activities initiated by the Iowa Department of Revenue (the Department). This brochure informs you of those rights and of our obligations to you.

Courtesy and Respect 

You have a right to be treated with courtesy and respect by our employees. If you feel it is not the case, please contact the employee’s supervisor. 


Protests, including any attachments, which are filed with the Department are open for public inspection. You can request to delete identifying details by filing a request or motion to delete  identifying details with the Department or an Administrative Law Judge. All other tax returns and attachments filed with the Department are protected by state confidentiality laws and can only be used for tax administration purposes.