Publication 947
taxmap/pubs/p947-002.htm#en_us_publink1000148702You can get help with unresolved tax issues, order free publications
and forms, ask tax questions, and get information from the IRS in several ways.
By selecting the method that is best for you, you will have quick and easy
access to tax help.
taxmap/pubs/p947-002.htm#en_us_publink1000148703The Taxpayer Advocate Service is an independent organization
within the IRS whose employees assist taxpayers who are experiencing economic
harm, who are seeking help in resolving tax problems that have not been resolved
through normal channels, or who believe that an IRS system or procedure is not
working as it should.
You can contact the Taxpayer Advocate Service by calling toll-free
1-877-777-4778 or TTY/TTD 1-800-829-4059 to see if you are eligible for
assistance. You can also call or write to your local taxpayer advocate, whose
phone number and address are listed in your local telephone directory and in
Publication 1546, The Taxpayer Advocate Service — Your Voice at the IRS.
You can file Form 911, Application for Taxpayer Assistance Order, or ask an IRS
employee to complete it on your behalf. For more information, go to
www.irs.gov/advocate.
taxmap/pubs/p947-002.htm#en_us_publink1000148704LITCs are independent organizations that provide low income taxpayers
with representation in federal tax controversies with the IRS for free or for a
nominal charge. The clinics also provide tax education and outreach for
taxpayers who speak English as a second language. Publication 4134, Low Income
Taxpayer Clinic List, provides information on clinics in your area. It is
available at
www.irs.gov or at your local IRS office.
taxmap/pubs/p947-002.htm#en_us_publink1000148705To find out what services are available, get Publication 910,
IRS Guide to Free Tax Services. It contains a list of free tax information
sources, including publications, services, and free tax education and assistance
programs. It also has an index of 100 TeleTax topics (recorded tax information)
you can listen to on your telephone.
Accessible versions of IRS published products are available on
request in a variety of alternative formats for people with disabilities.
taxmap/pubs/p947-002.htm#en_us_publink1000148706Free help in preparing your return is available nationwide from
IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is
designed to help low-income taxpayers and the Tax Counseling for the Elderly
(TCE) program is designed to assist taxpayers age 60 and older with their tax
returns. Many VITA sites offer free electronic filing and all volunteers will
let you know about credits and deductions you may be entitled to claim. To find
the nearest VITA or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling
program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit
AARP's website at
www.aarp.org/money/taxaide.
For more information on these programs, go to
www.irs.gov and enter keyword "VITA" in the upper right-hand corner.
 | Internet.
You can access the IRS website at
www.irs.gov 24 hours a day, 7 days a week to:
- E-file your return. Find out about commercial tax preparation
and
e-file services available free to eligible taxpayers.
- Check the status of your 2008 refund. Go to
www.irs.gov and click on
Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt
of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you
filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed
electronically). Have your 2008 tax return available so you can provide your
social security number, your filing status, and the exact whole dollar amount of
your refund.
- Download forms, instructions, and publications.
- Order IRS products online.
- Research your tax questions online.
- Search publications online by topic or keyword.
- View Internal Revenue Bulletins (IRBs) published in the
last few years.
- Figure your withholding allowances using our withholding
calculator online at
www.irs.gov/individuals.
- Determine if Form 6251 must be filed by using our Alternative
Minimum Tax (AMT) Assistant.
- Sign up to receive local and national tax news by email.
- Get information on starting and operating a small business.
|
 | Phone.
Many services are available by phone.
- Ordering forms, instructions, and publications.
Call 1-800-829-3676 to order current-year forms, instructions,
and publications, and prior-year forms and instructions. You should receive your
order within 10 days.
- Asking tax questions.
Call the IRS with your tax questions at 1-800-829-1040.
- Solving problems.
You can get face-to-face help solving tax problems every
business day in IRS Taxpayer Assistance Centers. An employee can explain IRS
letters, request adjustments to your account, or help you set up a payment plan.
Call your local Taxpayer Assistance Center for an appointment. To find the
number, go to
www.irs.gov/localcontacts or look in the phone book under
United States Government, Internal Revenue Service.
- TTY/TDD equipment.
If you have access to TTY/TDD equipment, call 1-800-829-4059
to ask tax questions or to order forms and publications.
- TeleTax topics.
Call 1-800-829-4477 to listen to pre-recorded messages covering various tax
topics.
- Refund information.
To check the status of your refund, call 1-800-829-1954 during business hours or
1-800-829-4477 (automated refund information 24 hours a day, 7 days a week).
Wait at least 72 hours after the IRS acknowledges receipt of your e-filed
return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379
with your return, wait 14 weeks (11 weeks if filed electronically). Have your
tax return available so you can provide your social security number, your filing
status, and the exact whole dollar amount of your refund. Refunds are sent out
weekly on Fridays. If you check the status of your refund and are not given the
date it will be issued, please wait until the next week before checking back.
- Other refund information.
To check the status of a prior year refund or amended return refund, call
1-800-829-1954.
Evaluating the quality of our telephone services.
To ensure IRS representatives give accurate, courteous,
and professional answers, we use several methods to evaluate the quality of our
telephone services. One method is for a second IRS representative to listen in
on or record random telephone calls. Another is to ask some callers to complete
a short survey at the end of the call. |
 | Walk-in.
Many products and services are available on a walk-in basis.
- Products.
You can walk in to many post offices, libraries, and IRS
offices to pick up certain forms, instructions, and publications. Some IRS
offices, libraries, grocery stores, copy centers, city and county government
offices, credit unions, and office supply stores have a collection of products
available to print from a CD or photocopy from reproducible proofs. Also, some
IRS offices and libraries have the Internal Revenue Code, regulations, Internal
Revenue Bulletins, and Cumulative Bulletins available for research purposes.
- Services.
You can walk in to your local Taxpayer Assistance Center every business day for
personal, face-to-face tax help. An employee can explain IRS letters, request
adjustments to your tax account, or help you set up a payment plan. If you need
to resolve a tax problem, have questions about how the tax law applies to your
individual tax return, or you're more comfortable talking with someone in
person, visit your local Taxpayer Assistance Center where you can spread out
your records and talk with an IRS representative face-to-face. No appointment is
necessary – just walk in. If you prefer, you can call your local Center
and leave a message requesting an appointment to resolve a tax account issue. A
representative will call you back within 2 business days to schedule an
in-person appointment at your convenience. If you have an ongoing, complex tax
account problem or a special need such as a disability, an appointment can be
requested. All other issues will be handled without an appointment. To find the
number, go to
www.irs.gov/localcontacts or look in the phone book under
United States Government, Internal Revenue Service.
|
 | Mail.
You can send your order for forms, instructions, and publications
to the address below. You should receive a response within 10 business days
after your request is received.
IRS National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
|
 | DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and
obtain:
- Current-year forms, instructions, and publications.
- Prior-year forms, instructions, and publications.
- Tax Map: an electronic research tool and finding aid.
- Tax law frequently asked questions.
- Tax Topics from the IRS telephone response system.
- Internal Revenue Code—Title 26 of the U.S. Code.
- Fill-in, print, and save features for most tax forms.
- Internal Revenue Bulletins.
- Toll-free and email technical support.
- Two releases during the year.
Purchase the DVD from the National Technical Information
Service (NTIS) at
www.irs.gov/cdorders
for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for
$30 (plus a $5 handling fee). |
 | Small Business Resource Guide.
This online guide is a must for every small business owner or any taxpayer about
to start a business. This year's guide includes:
- Helpful information, such as how to prepare a business
plan, find financing for your business, and much more.
- All the business tax forms, instructions, and publications
needed to successfully manage a business.
- Tax law changes.
- Tax Map: an electronic research tool and finding aid.
- Web links to various government agencies, business associations,
and IRS organizations.
- "Rate the Product" survey—your opportunity to suggest
changes for future editions.
- A site map of the guide to help you navigate the pages
with ease.
-
An interactive "Teens in Biz" module that gives practical tips for teens about
starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit
www.irs.gov
and enter keyword "SBRG" in the upper right-hand corner for more information. |
Attorney-in-fact:(p19)
An agent authorized by a person under a power of attorney to
perform certain act(s) or kind(s) of acts for that person.
CAF number:(p19)
The Centralized Authorization File number issued by IRS to each
representative whose power of attorney, and each designee whose tax information
authorization, has been recorded on the CAF system.
Centralized Authorization File (CAF) System:(p19)
The computer file system containing information regarding the
authority of individuals appointed under powers of attorney or persons
designated under the tax information authorization system. This system gives IRS
personnel quicker access to authorization information.
Commissioner:(p19)
The Commissioner of the Internal Revenue Service.
Durable power of attorney:(p19)
A power of attorney that is not subject to a time limit and that
will continue in force after the incapacitation or incompetency of the grantor
(the taxpayer).
Enrolled agent:(p19)
Any individual who is enrolled under the provisions of Treasury
Department Circular No. 230 to practice before the IRS.
Any trustee, executor, administrator, receiver, or guardian that
stands in the position of a taxpayer and acts as the taxpayer, not as a
representative.
General power of attorney:(p19)
A power of attorney that authorizes the attorney-in-fact to perform
any and all acts the taxpayer can perform.
Government officer or employee:(p19)
Any officer or employee of a state or the United States in the
executive, legislative, or judicial branch of the government, or in any agency
of the United States, including the District of Columbia.
Limited power of attorney:(p19)
A power of attorney that limits the attorney-in-fact to certain
specified act(s).
Practitioner:(p19)
Generally an attorney, CPA, enrolled agent, or enrolled actuary
authorized to practice before the IRS. Other individuals may qualify to practice
temporarily or engage in limited practice before the IRS, however, they are not
referred to as practitioners.
Recognized representative:(p19)
An individual who is recognized to practice before the IRS.