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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-024.htm#en_us_publink24811vd0e97469

What Are Your Rights as a Taxpayer?(p87)

For Use in Tax Year 2013
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You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.