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Irs forms Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Irs forms Tax questions. Irs forms Useful Items - You may want to see: What's New Registered tax return preparers. Irs forms 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. Irs forms 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. Irs forms Future developments. Irs forms The IRS has created a page on IRS. Irs forms gov for information about Publication 947 at www. Irs forms irs. Irs forms gov/pub947. Irs forms Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Irs forms Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Irs forms The toll-free number for this service is 1-866-860-4259. Irs forms 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. Irs forms Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Irs forms Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Irs forms For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Irs forms Definitions. Irs forms 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. Irs forms Comments and suggestions. Irs forms We welcome your comments about this publication and your suggestions for future editions. Irs forms 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. Irs forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs forms You can email us at taxforms@irs. Irs forms gov . Irs forms Please put “Publications Comment” on the subject line. Irs forms You can also send us comments from www. Irs forms irs. Irs forms gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Irs forms ” Ordering forms and publications. Irs forms Visit www. Irs forms irs. Irs forms 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. Irs forms Internal Revenue Service 1201 N. Irs forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs forms If you have a tax question, check the information available on IRS. Irs forms gov or call 1-800-829-1040. Irs forms We cannot answer tax questions sent to either of the above addresses. Irs forms Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Irs forms 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
Understanding Your CP288 Notice
We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).
What you need to do
- File Form 1041, U.S. Income Tax Return for Estates and Trusts, timely.
- Include Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc., reflecting your ownership in the S corporation.
- Keep this notice for your records.
You may want to
- Visit the following sites for more information:
- Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.
Answers to Common Questions
How do I terminate the QSST election?
This election can only be terminated by permission of the Commissioner of Internal Revenue. See IR Bulletin 2012-1 for instructions
Understanding your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP288, Page 1
Page Last Reviewed or Updated: 09-Dec-2013
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Irs Forms
Irs forms Publication 600 - Additional Material Table of Contents Please click here for the text description of the image. Irs forms Electronic Filing (E-file) Please click here for the text description of the image. Irs forms Electronic Filing (e-file) This image is too large to be displayed in the current screen. Irs forms Please click the link to view the image. Irs forms Electronic Filing (e-file) Please click here for the text description of the image. Irs forms Electronic Filing (e-file) Prev Up Home More Online Publications