Excise taxes are imposed on amounts paid for certain facilities and services. If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government.

If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. See Penalties and Interest, in 
chapter 12.

A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid.

For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported.

For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. See Alternative method in  
chapter 11.

Do not file the uncollected tax report with Form 720. Instead, mail the report to:

Internal Revenue Service 
Excise Tax Program 
SE:S:SP:EX MS C9-109 
5000 Ellin Rd. 
Lanham, MD 20706