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The Income Tax Ez Form

Income tax ez form Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Income tax ez form Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Income tax ez form The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Income tax ez form The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Income tax ez form What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Income tax ez form Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Income tax ez form Representing a taxpayer at conferences, hearings, or meetings with the IRS. Income tax ez form Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Income tax ez form Providing a client with written advice which has a potential for tax avoidance or evasion. Income tax ez form Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Income tax ez form Who Can Practice Before the IRS? The following individuals can practice before the IRS. Income tax ez form However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Income tax ez form Form 2848 can be used for this purpose. Income tax ez form Attorneys. Income tax ez form   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Income tax ez form Certified public accountants (CPAs). Income tax ez form   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Income tax ez form Enrolled agents. Income tax ez form   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Income tax ez form Enrolled retirement plan agents. Income tax ez form   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Income tax ez form The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Income tax ez form Enrolled actuaries. Income tax ez form   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Income tax ez form The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Income tax ez form Student. Income tax ez form    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Income tax ez form For more information, see Authorization for special appearances, later. Income tax ez form Registered tax return preparers and unenrolled return preparers. Income tax ez form   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Income tax ez form An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Income tax ez form   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Income tax ez form Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Income tax ez form Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Income tax ez form   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Income tax ez form See Form 8821. Income tax ez form Practice denied. Income tax ez form   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Income tax ez form Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Income tax ez form Other individuals who may serve as representatives. Income tax ez form   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Income tax ez form An individual. Income tax ez form An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Income tax ez form A family member. Income tax ez form An individual can represent members of his or her immediate family. Income tax ez form Immediate family includes a spouse, child, parent, brother, or sister of the individual. Income tax ez form An officer. Income tax ez form A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Income tax ez form An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Income tax ez form A partner. Income tax ez form A general partner may represent the partnership before the IRS. Income tax ez form An employee. Income tax ez form A regular full-time employee can represent his or her employer. Income tax ez form An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Income tax ez form A fiduciary. Income tax ez form A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Income tax ez form See Fiduciary under When Is a Power of Attorney Not Required, later. Income tax ez form Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Income tax ez form See section 10. Income tax ez form 7(c)(1)(vii) of Circular 230. Income tax ez form Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Income tax ez form The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Income tax ez form However, it is granted only when extremely compelling circumstances exist. Income tax ez form If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Income tax ez form The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Income tax ez form The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Income tax ez form It merely confirms that a centralized file for authorizations has been established for the individual under that number. Income tax ez form Students in LITCs and the STCP. Income tax ez form   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Income tax ez form Authorization requests must be made to the Office of Professional Responsibility. Income tax ez form If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Income tax ez form Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Income tax ez form If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Income tax ez form Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Income tax ez form If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Income tax ez form Corporations, associations, partnerships, and other persons that are not individuals. Income tax ez form   These organizations (or persons) are not eligible to practice before the IRS. Income tax ez form Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Income tax ez form Not meeting the requirements for renewal of enrollment (such as continuing professional education). Income tax ez form Requesting to be placed in inactive retirement status. Income tax ez form Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Income tax ez form Failure to meet requirements. Income tax ez form   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Income tax ez form The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Income tax ez form The individual has 60 days from the date of the notice to respond. Income tax ez form Inactive roster. Income tax ez form   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Income tax ez form The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Income tax ez form Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Income tax ez form Inactive retirement status. Income tax ez form   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Income tax ez form They must continue to adhere to all renewal requirements. Income tax ez form They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Income tax ez form Suspension and disbarment. Income tax ez form   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Income tax ez form This includes engaging in acts of disreputable conduct. Income tax ez form For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Income tax ez form   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Income tax ez form See What Is Practice Before the IRS, earlier. Income tax ez form   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Income tax ez form However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Income tax ez form   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Income tax ez form The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Income tax ez form How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Income tax ez form Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Income tax ez form In either case, certain application forms, discussed next, must be filed. Income tax ez form Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Income tax ez form See Incompetence and Disreputable Conduct, later. Income tax ez form Form 2587. Income tax ez form   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Income tax ez form Form 2587 can be filed online, by mail, or by fax. Income tax ez form For more information, see instructions and fees listed on the form. Income tax ez form To get Form 2587, see How To Get Tax Help, later. Income tax ez form Form 23 and Form 23-EP. Income tax ez form   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Income tax ez form The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Income tax ez form Alternatively, payment may be made electronically pursuant to instructions on the forms. Income tax ez form To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Income tax ez form Form 5434. Income tax ez form   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Income tax ez form The application must include a check or money order in the amount of the fee shown on Form 5434. Income tax ez form To get Form 5434, see How To Get Tax Help, later. Income tax ez form Period of enrollment. Income tax ez form   An enrollment card will be issued to each individual whose enrollment application is approved. Income tax ez form The individual is enrolled until the expiration date shown on the enrollment card or certificate. Income tax ez form To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Income tax ez form What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Income tax ez form F. Income tax ez form R. Income tax ez form part 10 and reprinted in Treasury Department Circular No. Income tax ez form 230 (Circular 230). Income tax ez form An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Income tax ez form In addition, a practitioner cannot engage in disreputable conduct (discussed later). Income tax ez form Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Income tax ez form Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Income tax ez form See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Income tax ez form Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Income tax ez form Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Income tax ez form Communications regarding corporate tax shelters. Income tax ez form   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Income tax ez form Duty to advise. Income tax ez form   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Income tax ez form Due diligence. Income tax ez form   A practitioner must exercise due diligence when performing the following duties. Income tax ez form Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Income tax ez form Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Income tax ez form Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Income tax ez form Restrictions Practitioners are restricted from engaging in certain practices. Income tax ez form The following paragraphs discuss some of these restricted practices. Income tax ez form Delays. Income tax ez form   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Income tax ez form Assistance from disbarred or suspended persons and former IRS employees. Income tax ez form   A practitioner must not knowingly, directly or indirectly, do the following. Income tax ez form Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Income tax ez form Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Income tax ez form Performance as a notary. Income tax ez form   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Income tax ez form Negotiations of taxpayer refund checks. Income tax ez form   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Income tax ez form Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Income tax ez form The following list contains examples of conduct that is considered disreputable. Income tax ez form Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Income tax ez form Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Income tax ez form Soliciting employment by prohibited means as discussed in section 10. Income tax ez form 30 of Circular 230. Income tax ez form Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Income tax ez form Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Income tax ez form Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Income tax ez form Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Income tax ez form Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Income tax ez form Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Income tax ez form Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Income tax ez form Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Income tax ez form A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Income tax ez form Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Income tax ez form If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Income tax ez form See Who Can Practice Before the IRS, earlier. Income tax ez form What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Income tax ez form If the authorization is not limited, the individual generally can perform all acts that you can perform. Income tax ez form The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Income tax ez form For information on the limits regarding registered tax return preparers, see Circular 230 §10. Income tax ez form 3(f). Income tax ez form For information on the limits regarding unenrolled preparers, see Publication 470. Income tax ez form Acts performed. Income tax ez form   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Income tax ez form Represent you before any office of the IRS. Income tax ez form Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Income tax ez form Sign a consent to extend the statutory time period for assessment or collection of a tax. Income tax ez form Sign a closing agreement. Income tax ez form Signing your return. Income tax ez form   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Income tax ez form 6012-1(a)(5)). Income tax ez form You specifically authorize this in your power of attorney. Income tax ez form For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Income tax ez form Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Income tax ez form Other good cause if specific permission is requested of and granted by the IRS. Income tax ez form When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Income tax ez form For more information, see the Form 2848 instructions. Income tax ez form Limitation on substitution or delegation. Income tax ez form   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Income tax ez form   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Income tax ez form If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Income tax ez form Disclosure of returns to a third party. Income tax ez form   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Income tax ez form Incapacity or incompetency. Income tax ez form   A power of attorney is generally terminated if you become incapacitated or incompetent. Income tax ez form   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Income tax ez form See Non-IRS powers of attorney, later. Income tax ez form When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Income tax ez form A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Income tax ez form Represent you at a meeting with the IRS. Income tax ez form Prepare and file a written response to the IRS. Income tax ez form Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Income tax ez form Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Income tax ez form Your representative must complete that part of the form. Income tax ez form Non-IRS powers of attorney. Income tax ez form   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Income tax ez form For more information, see Processing a non-IRS power of attorney, later. Income tax ez form   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Income tax ez form Your name and mailing address. Income tax ez form Your social security number and/or employer identification number. Income tax ez form Your employee plan number, if applicable. Income tax ez form The name and mailing address of your representative(s). Income tax ez form The types of tax involved. Income tax ez form The federal tax form number. Income tax ez form The specific year(s) or period(s) involved. Income tax ez form For estate tax matters, the decedent's date of death. Income tax ez form A clear expression of your intention concerning the scope of authority granted to your representative(s). Income tax ez form Your signature and date. Income tax ez form You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Income tax ez form This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Income tax ez form The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Income tax ez form 502(b). Income tax ez form Required information missing. Income tax ez form   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Income tax ez form You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Income tax ez form If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Income tax ez form Procedure for perfecting a non-IRS power of attorney. Income tax ez form   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Income tax ez form The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Income tax ez form The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Income tax ez form Example. Income tax ez form John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Income tax ez form The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Income tax ez form However, it does not list specific tax-related information such as types of tax or tax form numbers. Income tax ez form Shortly after John signs the power of attorney, he is declared incompetent. Income tax ez form Later, a federal tax matter arises concerning a prior year return filed by John. Income tax ez form Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Income tax ez form If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Income tax ez form If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Income tax ez form Otherwise, he must name another individual who can practice before the IRS. Income tax ez form Processing a non-IRS power of attorney. Income tax ez form   The IRS has a centralized computer database system called the CAF system. Income tax ez form This system contains information on the authority of taxpayer representatives. Income tax ez form Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Income tax ez form Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Income tax ez form It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Income tax ez form   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Income tax ez form Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Income tax ez form Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Income tax ez form However, the following will also assist you in preparing the form. Income tax ez form Line-by-line hints. Income tax ez form   The following hints are summaries of some of the line-by-line instructions for Form 2848. Income tax ez form Line 1—Taxpayer information. Income tax ez form   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Income tax ez form If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Income tax ez form Line 2—Representative(s). Income tax ez form   Only individuals may be named as representatives. Income tax ez form If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Income tax ez form If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Income tax ez form Enter your representative's fax number if available. Income tax ez form   If you want to name more than three representatives, attach additional Form(s) 2848. Income tax ez form The IRS can send copies of notices and communications to two of your representatives. Income tax ez form You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Income tax ez form If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Income tax ez form Line 3—Tax matters. Income tax ez form   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Income tax ez form However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Income tax ez form The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Income tax ez form However, avoid general references such as “all years” or “all taxes. Income tax ez form ” Any Form 2848 with general references will be returned. Income tax ez form Line 4—Specific use not recorded on Centralized Authorization File (CAF). Income tax ez form   Certain matters cannot be recorded on the CAF system. Income tax ez form Examples of such matters include, but are not limited to, the following. Income tax ez form Requests for a private letter ruling or technical advice. Income tax ez form Applications for an employer identification number (EIN). Income tax ez form Claims filed on Form 843, Claim for Refund and Request for Abatement. Income tax ez form Corporate dissolutions. Income tax ez form Requests for change of accounting method. Income tax ez form Requests for change of accounting period. Income tax ez form Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Income tax ez form Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Income tax ez form Application for Award for Original Information under section 7623. Income tax ez form Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Income tax ez form Freedom of Information Act requests. Income tax ez form If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Income tax ez form If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Income tax ez form Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Income tax ez form Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Income tax ez form To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Income tax ez form If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Income tax ez form For more information on specific use, see the Instructions for Form 2848, line 4. Income tax ez form FAX copies. Income tax ez form   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Income tax ez form If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Income tax ez form Your representative may be able to file Form 2848 electronically via the IRS website. Income tax ez form For more information, your representative can go to www. Income tax ez form irs. Income tax ez form gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Income tax ez form If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Income tax ez form Instead, give it to your representative, who will retain the document. Income tax ez form Updating a power of attorney. Income tax ez form   Submit any update or modification to an existing power of attorney in writing. Income tax ez form Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Income tax ez form Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Income tax ez form   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Income tax ez form To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Income tax ez form A written notice of substitution or delegation signed by the recognized representative. Income tax ez form A written declaration of representative made by the new representative. Income tax ez form A copy of the power of attorney that specifically authorizes the substitution or delegation. Income tax ez form Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Income tax ez form However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Income tax ez form A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Income tax ez form Note. Income tax ez form The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Income tax ez form Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Income tax ez form If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Income tax ez form If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Income tax ez form If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Income tax ez form The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Income tax ez form If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Income tax ez form When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Income tax ez form If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Income tax ez form To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Income tax ez form A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Income tax ez form If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Income tax ez form When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Income tax ez form The following situations do not require a power of attorney. Income tax ez form Providing information to the IRS. Income tax ez form Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Income tax ez form Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Income tax ez form Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Income tax ez form Allowing the IRS to discuss return information with a fiduciary. Income tax ez form How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Income tax ez form The two completed forms for this example are shown on the next pages. Income tax ez form Example. Income tax ez form Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Income tax ez form They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Income tax ez form Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Income tax ez form Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Income tax ez form They want copies of all notices and written communications sent to Jim. Income tax ez form This is the first time Stan and Mary have given power of attorney to anyone. Income tax ez form They should each complete a Form 2848 as follows. Income tax ez form Line 1—Taxpayer information. Income tax ez form   Stan and Mary must each file a separate Form 2848. Income tax ez form On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Income tax ez form Mary does likewise on her separate Form 2848. Income tax ez form Line 2—Representative(s). Income tax ez form   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Income tax ez form Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Income tax ez form They also enter Mr. Income tax ez form Smith's CAF number, his telephone number, and his fax number. Income tax ez form Mr. Income tax ez form Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Income tax ez form Line 3—Tax Matters. Income tax ez form   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Income tax ez form Line 4—Specific use not recorded on Centralized Authorization File (CAF). Income tax ez form   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Income tax ez form See Preparation of Form — Helpful Hints, earlier. Income tax ez form Line 5—Acts authorized. Income tax ez form   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Income tax ez form Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Income tax ez form If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Income tax ez form Line 6—Retention/revocation of prior power(s) of attorney. Income tax ez form   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Income tax ez form However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Income tax ez form   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Income tax ez form (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Income tax ez form ) Line 7—Signature of taxpayer. Income tax ez form   Stan and Mary each signs and dates his or her Form 2848. Income tax ez form If a taxpayer does not sign, the IRS cannot accept the form. Income tax ez form Part II—Declaration of Representative. Income tax ez form   Jim Smith must complete this part of Form 2848. Income tax ez form If he does not sign this part, the IRS cannot accept the form. Income tax ez form What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Income tax ez form However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Income tax ez form Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Income tax ez form This image is too large to be displayed in the current screen. Income tax ez form Please click the link to view the image. Income tax ez form Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Income tax ez form Please click the link to view the image. Income tax ez form Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Income tax ez form Please click the link to view the image. Income tax ez form Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Income tax ez form Please click the link to view the image. Income tax ez form Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Income tax ez form Incomplete document. Income tax ez form   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Income tax ez form For example, if your signature or signature date is missing, the IRS will contact you. Income tax ez form If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Income tax ez form   In either case, the power of attorney is not considered valid until all required information is entered on the document. Income tax ez form The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Income tax ez form Complete document. Income tax ez form   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Income tax ez form In most instances, this includes processing the document on the CAF system. Income tax ez form Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Income tax ez form Documents not processed on CAF. Income tax ez form   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Income tax ez form For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Income tax ez form These documents remain with the related case files. Income tax ez form In this situation, you should check the box on line 4 of Form 2848. Income tax ez form In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Income tax ez form Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Income tax ez form However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Income tax ez form For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Income tax ez form However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Income tax ez form If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Income tax ez form Notices and other correspondence. Income tax ez form   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Income tax ez form If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Income tax ez form This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Income tax ez form The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Income tax ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Income tax ez form By selecting the method that is best for you, you will have quick and easy access to tax help. Income tax ez form Free help with your return. Income tax ez form   Free help in preparing your return is available nationwide from IRS-certified volunteers. Income tax ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Income tax ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Income tax ez form To find the nearest VITA or TCE site, visit IRS. Income tax ez form gov or call 1-800-906-9887 or 1-800-829-1040. Income tax ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Income tax ez form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Income tax ez form aarp. Income tax ez form org/money/taxaide. Income tax ez form   For more information on these programs, go to IRS. Income tax ez form gov and enter keyword “VITA” in the upper right-hand corner. Income tax ez form Internet. Income tax ez form You can access the IRS website at IRS. Income tax ez form gov 24 hours a day, 7 days a week to: E-file your return. Income tax ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Income tax ez form Check the status of your refund. Income tax ez form Go to IRS. Income tax ez form gov and click on Where's My Refund. Income tax ez form 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. Income tax ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax ez form 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. Income tax ez form Download forms, including talking tax forms, instructions, and publications. Income tax ez form Order IRS products online. Income tax ez form Research your tax questions online. Income tax ez form Search publications online by topic or keyword. Income tax ez form Use the online Internal Revenue Code, regulations, or other official guidance. Income tax ez form View Internal Revenue Bulletins (IRBs) published in the last few years. Income tax ez form Figure your withholding allowances using the withholding calculator online at www. Income tax ez form irs. Income tax ez form gov/individuals. Income tax ez form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Income tax ez form irs. Income tax ez form gov/individuals. Income tax ez form Sign up to receive local and national tax news by email. Income tax ez form Get information on starting and operating a small business. Income tax ez form Phone. Income tax ez form Many services are available by phone. Income tax ez form   Ordering forms, instructions, and publications. Income tax ez form Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Income tax ez form You should receive your order within 10 days. Income tax ez form Asking tax questions. Income tax ez form Call the IRS with your tax questions at 1-800-829-1040. Income tax ez form Solving problems. Income tax ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Income tax ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax ez form Call your local Taxpayer Assistance Center for an appointment. Income tax ez form To find the number, go to www. Income tax ez form irs. Income tax ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax ez form TTY/TDD equipment. Income tax ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Income tax ez form TeleTax topics. Income tax ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Income tax ez form Refund information. Income tax ez form To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Income tax ez form 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. Income tax ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax ez form 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. Income tax ez form 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. Income tax ez form Other refund information. Income tax ez form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Income tax ez form Evaluating the quality of our telephone services. Income tax ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Income tax ez form One method is for a second IRS representative to listen in on or record random telephone calls. Income tax ez form Another is to ask some callers to complete a short survey at the end of the call. Income tax ez form Walk-in. Income tax ez form Many products and services are available on a walk-in basis. Income tax ez form   Products. Income tax ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax ez form 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. Income tax ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Income tax ez form Services. Income tax ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Income tax ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Income tax ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are 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. Income tax ez form No appointment is necessary—just walk in. Income tax ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Income tax ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Income tax ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Income tax ez form All other issues will be handled without an appointment. Income tax ez form To find the number of your local office, go to  www. Income tax ez form irs. Income tax ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax ez form Mail. Income tax ez form You can send your order for forms, instructions, and publications to the address below. Income tax ez form You should receive a response within 10 days after your request is received. Income tax ez form  Internal Revenue Service 1201 N. Income tax ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Income tax ez form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Income tax ez form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Income tax ez form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Income tax ez form Remember, the worst thing you can do is nothing at all. Income tax ez form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Income tax ez form You face (or your business is facing) an immediate threat of adverse action. Income tax ez form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Income tax ez form   If you qualify for our help, we’ll do everything we can to get your problem resolved. Income tax ez form You will be assigned to one advocate who will be with you at every turn. Income tax ez form We have offices in every state, the District of Columbia, and Puerto Rico. Income tax ez form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Income tax ez form And our services are always free. Income tax ez form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Income tax ez form Our tax toolkit at www. Income tax ez form TaxpayerAdvocate. Income tax ez form irs. Income tax ez form gov can help you understand these rights. Income tax ez form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Income tax ez form irs. Income tax ez form gov/advocate. Income tax ez form You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Income tax ez form   TAS also handles large-scale or systemic problems that affect many taxpayers. Income tax ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Income tax ez form irs. Income tax ez form gov/advocate. Income tax ez form Low Income Taxpayer Clinics (LITCs). Income tax ez form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Income tax ez form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Income tax ez form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Income tax ez form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Income tax ez form For more information and to find a clinic near you, see the LITC page on www. Income tax ez form irs. Income tax ez form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Income tax ez form This publication is also available by calling 1-800-829-3676 or at your local IRS office. Income tax ez form Free tax services. Income tax ez form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Income tax ez form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Income tax ez form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Income tax ez form The majority of the information and services listed in this publication are available to you free of charge. Income tax ez form If there is a fee associated with a resource or service, it is listed in the publication. Income tax ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Income tax ez form DVD for tax products. Income tax ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Income tax ez form Prior-year forms, instructions, and publications. Income tax ez form Tax Map: an electronic research tool and finding aid. Income tax ez form Tax law frequently asked questions. Income tax ez form Tax Topics from the IRS telephone response system. Income tax ez form Internal Revenue Code—Title 26 of the U. Income tax ez form S. Income tax ez form Code. Income tax ez form Links to other Internet based Tax Research Materials. Income tax ez form Fill-in, print, and save features for most tax forms. Income tax ez form Internal Revenue Bulletins. Income tax ez form Toll-free and email technical support. Income tax ez form Two releases during the year. Income tax ez form  – The first release will ship the beginning of January. Income tax ez form  – The final release will ship the beginning of March. Income tax ez form Purchase the DVD from National Technical Information Service (NTIS) at www. Income tax ez form irs. Income tax ez form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Income tax ez form Prev  Up  Next   Home   More Online Publications