Which IRS publication sets forth the rights of taxpayers?

The publication that outlines the rights of taxpayers is not Revenue Procedures. Instead, taxpayers' rights are primarily addressed in IRS Publication 1, titled "Your Rights as a Taxpayer." This publication explicitly details the rights that individuals have when dealing with the IRS, including the right to be informed, the right to pay no more than the correct amount of tax, and the right to appeal an IRS decision in an independent forum.

Revenue Procedures, Revenue Rulings, the Internal Revenue Manual, and Technical Advice Memorandums serve different purposes within the IRS framework. Revenue Procedures provide guidelines on how to comply with IRS regulations or set forth the procedures that the IRS follows. Revenue Rulings are the IRS's official interpretation of tax laws as applied to specific situations. The Internal Revenue Manual serves as a guide for IRS personnel about internal operations but does not represent taxpayer rights. Technical Advice Memoranda provide assistance and guidance to IRS agents concerning specific cases.

Understanding these distinctions is vital for grasping how taxpayer rights are formally communicated and safeguarded within the IRS guidelines.