Recently, the IRS announced a Taxpayer Bill of Rights to help taxpayers better understand their rights. Interestingly enough, there are 10 of these rights listed. These rights have always existed, and you should know your rights as a taxpayer. The IRS shouldn't have a monopoly on information that would help you understand how to navigate a complex tax system.
Among the rights are the right to be informed, the right to quality service, the right to challenge the IRS, and the right to retain representation (such as an EA, a CPA, or an attorney). An important note; retaining a qualified professional is a wise decision when dealing with the IRS. If you are not able to pay for help, you can always seek assistance from a Low Income Taxpayer Clinic. See more at http://www.irs.gov/Taxpayer-Bill-of-Rights
Regards, Ric Honsa, CPA