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1040ez instructions Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. 1040ez instructions Tax questions. 1040ez instructions Useful Items - You may want to see: What's New Registered tax return preparers. 1040ez instructions Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. 1040ez instructions They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. 1040ez instructions Future developments. 1040ez instructions The IRS has created a page on IRS. 1040ez instructions gov for information about Publication 947 at www. 1040ez instructions irs. 1040ez instructions gov/pub947. 1040ez instructions Information about any future developments (such as legislation enacted after we release it) will be posted on that page. 1040ez instructions Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. 1040ez instructions The toll-free number for this service is 1-866-860-4259. 1040ez instructions Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. 1040ez instructions Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. 1040ez instructions Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. 1040ez instructions For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. 1040ez instructions Definitions. 1040ez instructions Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. 1040ez instructions Comments and suggestions. 1040ez instructions We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040ez instructions NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions You can email us at taxforms@irs. 1040ez instructions gov . 1040ez instructions Please put “Publications Comment” on the subject line. 1040ez instructions You can also send us comments from www. 1040ez instructions irs. 1040ez instructions gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. 1040ez instructions ” Ordering forms and publications. 1040ez instructions Visit www. 1040ez instructions irs. 1040ez instructions gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez instructions Internal Revenue Service 1201 N. 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instructions If you have a tax question, check the information available on IRS. 1040ez instructions gov or call 1-800-829-1040. 1040ez instructions We cannot answer tax questions sent to either of the above addresses. 1040ez instructions Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 1040ez instructions 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev Up Next Home More Online Publications
IRS Contractor Investigation Risk Assessment Checklist (RAC)
IRS contractors who require a background investigation prior to starting work on an IRS contract must complete the RAC xls spreadsheet. The spreadsheet is completed by the vendor and individual contractor, and should be forwarded to both the COTR of record and the Contractor Security Lifecycle Program (CSLP) office.
All fields on Tab 1 of the RAC must be completed. Tab 2 contains instructions for each field. The spreadsheet contains a variety of information required for entry into various IRS systems to initiate and/or update the contractor investigation. These systems include but are not limited to:
• PBIP (PIV Background Investigation Process) – the contractor lifecycle tracking system, which tracks personal, investigation, training, badge, and separation information.
• USAccess – government-wide system used to submit fingerprints to OPM for a criminal check.
• ABIS (Automated Background Investigation System) – the system used to initiate the actual IRS investigation.
• e-QIP – the OPM system used to complete the SF85 or SF85P (Questionnaire for Public Trust Positions)
Other forms that may be required prior to the investigation initiation may include the Fair Credit Reporting Act (Form 13440), Tax Check Notice (Form 1379), and the Declaration for Federal Employment (OF 0306). You will be notified regarding which forms are required when you are contacted about initiating investigations for a specific contract with the IRS.
If you have questions or concerns please contact Contractor Security Lifecycle Program office. Be sure to include the Contracting Officer’s Technical Representative (COTR) on any questions or communications with CSLP.
Page Last Reviewed or Updated: 03-Feb-2014
The 1040ez Instructions
1040ez instructions 7. 1040ez instructions Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. 1040ez instructions The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. 1040ez instructions The person providing the voyage (the operator of the vessel) is liable for the tax. 1040ez instructions Voyage. 1040ez instructions A voyage is the vessel's journey that includes the outward and homeward trips or passages. 1040ez instructions The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. 1040ez instructions The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. 1040ez instructions Passenger. 1040ez instructions A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. 1040ez instructions Example 1. 1040ez instructions John Smith works as a guest lecturer. 1040ez instructions The cruise line hired him for the benefit of the passengers. 1040ez instructions Therefore, he is engaged in the business of the vessel and is not a passenger. 1040ez instructions Example 2. 1040ez instructions Marian Green is a travel agent. 1040ez instructions She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. 1040ez instructions She is a passenger. 1040ez instructions Taxable situations. 1040ez instructions There are two taxable situations. 1040ez instructions The first situation involves voyages on commercial passenger vessels extending over one or more nights. 1040ez instructions A voyage extends over one or more nights if it extends for more than 24 hours. 1040ez instructions A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. 1040ez instructions The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. 1040ez instructions Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. 1040ez instructions 45 statute miles) from low tide on the coastline. 1040ez instructions If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. 1040ez instructions The tax applies regardless of the duration of the voyage. 1040ez instructions A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. 1040ez instructions Exemptions. 1040ez instructions The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. 1040ez instructions Prev Up Next Home More Online Publications