Iowa taxpayers have certain rights during a tax 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. While the information on this page applies to most tax matters managed by the Department, the information does not necessarily apply to taxes administered under the Alcoholic Beverages Control Act, Iowa Code chapter 123.  

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.


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 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 released through a 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.