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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-039.htm#en_us_publink24811vd0e99000

Calling the IRS(p95)

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taxmap/instr/i1040gi-039.htm#en_us_publink24811vd0e99025Introduction

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 7:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone. Callers from Puerto Rico will receive assistance from 8:00 a.m. to 8:00 p.m. local time.
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If you want to check the status of your 2013 refund, see Refund Information, earlier.
taxmap/instr/i1040gi-039.htm#en_us_publink24811vd0e99045

Before You Call(p95)

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IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.
To maintain your account security, you may be asked for the following information, which you should also have available.
If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.
taxmap/instr/i1040gi-039.htm#en_us_publink24811vd0e99107
Evaluation of services provided.(p95)
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The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.