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Where Can I File My 2011 Taxes Online

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Where Can I File My 2011 Taxes Online

Where can i file my 2011 taxes online Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Where can i file my 2011 taxes online After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Where can i file my 2011 taxes online Examination selection criteria. Where can i file my 2011 taxes online   Your return may be selected for examination on the basis of computer scoring. Where can i file my 2011 taxes online A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Where can i file my 2011 taxes online If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Where can i file my 2011 taxes online   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Where can i file my 2011 taxes online Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Where can i file my 2011 taxes online   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Where can i file my 2011 taxes online This information can come from a number of sources, including newspapers, public records, and individuals. Where can i file my 2011 taxes online The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Where can i file my 2011 taxes online Notice of IRS contact of third parties. Where can i file my 2011 taxes online    The IRS must give you reasonable notice before contacting other persons about your tax matters. Where can i file my 2011 taxes online You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Where can i file my 2011 taxes online The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Where can i file my 2011 taxes online    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Where can i file my 2011 taxes online Taxpayer Advocate Service. Where can i file my 2011 taxes online   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Where can i file my 2011 taxes online If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Where can i file my 2011 taxes online    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Where can i file my 2011 taxes online Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Where can i file my 2011 taxes online   For more information, see Publication 1546. Where can i file my 2011 taxes online See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Where can i file my 2011 taxes online Comments from small business. Where can i file my 2011 taxes online    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Where can i file my 2011 taxes online The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Where can i file my 2011 taxes online If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Where can i file my 2011 taxes online Fax your comments to 1-202-481-5719. Where can i file my 2011 taxes online Write to the following address: Office of the National Ombudsman U. Where can i file my 2011 taxes online S. Where can i file my 2011 taxes online Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Where can i file my 2011 taxes online Send an email to ombudsman@sba. Where can i file my 2011 taxes online gov. Where can i file my 2011 taxes online File a comment or complaint online at www. Where can i file my 2011 taxes online sba. Where can i file my 2011 taxes online gov/ombudsman. Where can i file my 2011 taxes online If Your Return Is Examined Some examinations are handled entirely by mail. Where can i file my 2011 taxes online Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Where can i file my 2011 taxes online If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Where can i file my 2011 taxes online However, the IRS makes the final determination of when, where, and how the examination will take place. Where can i file my 2011 taxes online Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Where can i file my 2011 taxes online If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Where can i file my 2011 taxes online The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Where can i file my 2011 taxes online If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Where can i file my 2011 taxes online You can use Form 2848 or any other properly written authorization. Where can i file my 2011 taxes online If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Where can i file my 2011 taxes online In most cases, the IRS must suspend the interview and reschedule it. Where can i file my 2011 taxes online The IRS cannot suspend the interview if you are there because of an administrative summons. Where can i file my 2011 taxes online Third party authorization. Where can i file my 2011 taxes online   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Where can i file my 2011 taxes online The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Where can i file my 2011 taxes online For more information, see the instructions for your return. Where can i file my 2011 taxes online Confidentiality privilege. Where can i file my 2011 taxes online   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Where can i file my 2011 taxes online   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Where can i file my 2011 taxes online   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Where can i file my 2011 taxes online   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Where can i file my 2011 taxes online Recordings. Where can i file my 2011 taxes online    You can make an audio recording of the examination interview. Where can i file my 2011 taxes online Your request to record the interview should be made in writing. Where can i file my 2011 taxes online You must notify the examiner 10 days in advance and bring your own recording equipment. Where can i file my 2011 taxes online The IRS also can record an interview. Where can i file my 2011 taxes online If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Where can i file my 2011 taxes online Transfers to another area. Where can i file my 2011 taxes online    Generally, your return is examined in the area where you live. Where can i file my 2011 taxes online But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Where can i file my 2011 taxes online Repeat examinations. Where can i file my 2011 taxes online    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Where can i file my 2011 taxes online If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Where can i file my 2011 taxes online The Examination An examination usually begins when you are notified that your return has been selected. Where can i file my 2011 taxes online The IRS will tell you which records you will need. Where can i file my 2011 taxes online The examination can proceed more easily if you gather your records before any interview. Where can i file my 2011 taxes online Any proposed changes to your return will be explained to you or your authorized representative. Where can i file my 2011 taxes online It is important that you understand the reasons for any proposed changes. Where can i file my 2011 taxes online You should not hesitate to ask about anything that is unclear to you. Where can i file my 2011 taxes online The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Where can i file my 2011 taxes online The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Where can i file my 2011 taxes online However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Where can i file my 2011 taxes online Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Where can i file my 2011 taxes online If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Where can i file my 2011 taxes online A more complete discussion of appeal rights is found later under Appeal Rights . Where can i file my 2011 taxes online If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Where can i file my 2011 taxes online You must pay interest on any additional tax. Where can i file my 2011 taxes online If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Where can i file my 2011 taxes online If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Where can i file my 2011 taxes online If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Where can i file my 2011 taxes online This period is extended to 21 calendar days if the amount due is less than $100,000. Where can i file my 2011 taxes online If you are due a refund, you will receive it sooner if you sign the agreement form. Where can i file my 2011 taxes online You will be paid interest on the refund. Where can i file my 2011 taxes online If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Where can i file my 2011 taxes online You should keep this letter with your tax records. Where can i file my 2011 taxes online If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Where can i file my 2011 taxes online If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Where can i file my 2011 taxes online If an agreement is reached, your case will be closed. Where can i file my 2011 taxes online If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Where can i file my 2011 taxes online The examiner will forward your case for processing. Where can i file my 2011 taxes online Fast track mediation. Where can i file my 2011 taxes online   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Where can i file my 2011 taxes online   Most cases that are not docketed in any court qualify for fast track mediation. Where can i file my 2011 taxes online Mediation can take place at a conference you request with a supervisor, or later. Where can i file my 2011 taxes online The process involves an Appeals Officer who has been trained in mediation. Where can i file my 2011 taxes online You may represent yourself at the mediation session, or someone else can act as your representative. Where can i file my 2011 taxes online For more information, see Publication 3605. Where can i file my 2011 taxes online 30-day letter and 90-day letter. Where can i file my 2011 taxes online   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Where can i file my 2011 taxes online You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Where can i file my 2011 taxes online The letter will explain what steps you should take, depending on which action you choose. Where can i file my 2011 taxes online Be sure to follow the instructions carefully. Where can i file my 2011 taxes online Appeal Rights are explained later. Where can i file my 2011 taxes online 90-day letter. Where can i file my 2011 taxes online   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Where can i file my 2011 taxes online You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Where can i file my 2011 taxes online Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Where can i file my 2011 taxes online The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Where can i file my 2011 taxes online Suspension of interest and penalties. Where can i file my 2011 taxes online   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Where can i file my 2011 taxes online However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Where can i file my 2011 taxes online If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Where can i file my 2011 taxes online   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Where can i file my 2011 taxes online Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Where can i file my 2011 taxes online    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Where can i file my 2011 taxes online Seeking relief from improperly assessed interest. Where can i file my 2011 taxes online   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Where can i file my 2011 taxes online   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Where can i file my 2011 taxes online The IRS will review the Form 843 and notify you whether interest will be abated. Where can i file my 2011 taxes online If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Where can i file my 2011 taxes online If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Where can i file my 2011 taxes online   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Where can i file my 2011 taxes online If the IRS denies your claim, the Tax Court may be able to review that determination. Where can i file my 2011 taxes online See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Where can i file my 2011 taxes online If you later agree. Where can i file my 2011 taxes online    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Where can i file my 2011 taxes online Keep a copy for your records. Where can i file my 2011 taxes online You can pay any additional amount you owe without waiting for a bill. Where can i file my 2011 taxes online Include interest on the additional tax at the applicable rate. Where can i file my 2011 taxes online This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Where can i file my 2011 taxes online The examiner can tell you the interest rate(s) or help you figure the amount. Where can i file my 2011 taxes online   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Where can i file my 2011 taxes online Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Where can i file my 2011 taxes online   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Where can i file my 2011 taxes online This period is extended to 21 calendar days if the amount due is less than $100,000. Where can i file my 2011 taxes online How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Where can i file my 2011 taxes online Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Where can i file my 2011 taxes online You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Where can i file my 2011 taxes online Both a deposit and a payment stop any further accrual of interest. Where can i file my 2011 taxes online However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Where can i file my 2011 taxes online Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Where can i file my 2011 taxes online To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Where can i file my 2011 taxes online Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Where can i file my 2011 taxes online However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Where can i file my 2011 taxes online Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Where can i file my 2011 taxes online The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Where can i file my 2011 taxes online The IRS determines that the deposit should be applied against another tax liability. Where can i file my 2011 taxes online Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Where can i file my 2011 taxes online The deposit returned will be treated as a tax payment to the extent of the disputed tax. Where can i file my 2011 taxes online A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Where can i file my 2011 taxes online Notice not mailed. Where can i file my 2011 taxes online    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Where can i file my 2011 taxes online You must make your request in writing. Where can i file my 2011 taxes online   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Where can i file my 2011 taxes online Keep copies of all correspondence you send to the IRS. Where can i file my 2011 taxes online   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Where can i file my 2011 taxes online If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Where can i file my 2011 taxes online See Tax Court , later under Appeal Rights . Where can i file my 2011 taxes online Notice mailed. Where can i file my 2011 taxes online    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Where can i file my 2011 taxes online You will still be able to petition the Tax Court. Where can i file my 2011 taxes online   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Where can i file my 2011 taxes online Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Where can i file my 2011 taxes online The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Where can i file my 2011 taxes online If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Where can i file my 2011 taxes online Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Where can i file my 2011 taxes online You will still have the right to take your case to the Tax Court. Where can i file my 2011 taxes online Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Where can i file my 2011 taxes online To be valid, your request must be approved by the IRS. Where can i file my 2011 taxes online However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Where can i file my 2011 taxes online Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Where can i file my 2011 taxes online You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Where can i file my 2011 taxes online Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Where can i file my 2011 taxes online If your income is below a certain level, you may qualify to pay a reduced fee of $43. Where can i file my 2011 taxes online For more information about installment agreements, see Form 9465, Installment Agreement Request. Where can i file my 2011 taxes online Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Where can i file my 2011 taxes online As a result, the net rate is zero for that period. Where can i file my 2011 taxes online Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Where can i file my 2011 taxes online Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Where can i file my 2011 taxes online The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Where can i file my 2011 taxes online Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Where can i file my 2011 taxes online An audit notification letter is such a contact. Where can i file my 2011 taxes online The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Where can i file my 2011 taxes online Ministerial act. Where can i file my 2011 taxes online    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Where can i file my 2011 taxes online A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Where can i file my 2011 taxes online Example 1. Where can i file my 2011 taxes online You move from one state to another before the IRS selects your tax return for examination. Where can i file my 2011 taxes online A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Where can i file my 2011 taxes online When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Where can i file my 2011 taxes online The examination group manager approves your request. Where can i file my 2011 taxes online After your request has been approved, the transfer is a ministerial act. Where can i file my 2011 taxes online The IRS can reduce the interest because of any unreasonable delay in transferring the case. Where can i file my 2011 taxes online Example 2. Where can i file my 2011 taxes online An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Where can i file my 2011 taxes online After you and the IRS discuss the issues, the notice is prepared and reviewed. Where can i file my 2011 taxes online After the review process, issuing the notice of deficiency is a ministerial act. Where can i file my 2011 taxes online If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Where can i file my 2011 taxes online Managerial act. Where can i file my 2011 taxes online    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Where can i file my 2011 taxes online A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Where can i file my 2011 taxes online Example. Where can i file my 2011 taxes online A revenue agent is examining your tax return. Where can i file my 2011 taxes online During the middle of the examination, the agent is sent to an extended training course. Where can i file my 2011 taxes online The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Where can i file my 2011 taxes online Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Where can i file my 2011 taxes online How to request abatement of interest. Where can i file my 2011 taxes online    You request an abatement (reduction) of interest on Form 843. Where can i file my 2011 taxes online You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Where can i file my 2011 taxes online   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Where can i file my 2011 taxes online If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Where can i file my 2011 taxes online   Generally, you should file a separate Form 843 for each tax period and each type of tax. Where can i file my 2011 taxes online However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Where can i file my 2011 taxes online   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Where can i file my 2011 taxes online Tax Court can review failure to abate interest. Where can i file my 2011 taxes online    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Where can i file my 2011 taxes online The IRS has mailed you a notice of final determination or a notice of disallowance. Where can i file my 2011 taxes online You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Where can i file my 2011 taxes online   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Where can i file my 2011 taxes online For this purpose, individuals filing a joint return shall be treated as separate individuals. Where can i file my 2011 taxes online For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Where can i file my 2011 taxes online For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Where can i file my 2011 taxes online Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Where can i file my 2011 taxes online The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Where can i file my 2011 taxes online The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Where can i file my 2011 taxes online If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Where can i file my 2011 taxes online To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Where can i file my 2011 taxes online Notify you when the adjustments are made. Where can i file my 2011 taxes online Refund any interest paid by you where appropriate. Where can i file my 2011 taxes online For more information on disaster area losses, see Disaster Area Losses in Publication 547. Where can i file my 2011 taxes online For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Where can i file my 2011 taxes online Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Where can i file my 2011 taxes online If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Where can i file my 2011 taxes online The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Where can i file my 2011 taxes online There is doubt as to whether you can pay the amount you owe based on your financial situation. Where can i file my 2011 taxes online An economic hardship would result if you had to pay the full amount owed. Where can i file my 2011 taxes online Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Where can i file my 2011 taxes online If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Where can i file my 2011 taxes online The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Where can i file my 2011 taxes online For more information, see Publication 3605. Where can i file my 2011 taxes online Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Where can i file my 2011 taxes online The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Where can i file my 2011 taxes online The 30 days immediately after the offer is rejected. Where can i file my 2011 taxes online While your timely-filed appeal is being considered by Appeals. Where can i file my 2011 taxes online Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Where can i file my 2011 taxes online For more information about submitting an offer in compromise, see Form 656. Where can i file my 2011 taxes online Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Where can i file my 2011 taxes online Most differences can be settled within this system without expensive and time-consuming court trials. Where can i file my 2011 taxes online However, your reasons for disagreeing must come within the scope of the tax laws. Where can i file my 2011 taxes online For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Where can i file my 2011 taxes online In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Where can i file my 2011 taxes online See Appeals to the Courts , later, for more information. Where can i file my 2011 taxes online Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Where can i file my 2011 taxes online The Appeals Office is the only level of appeal within the IRS. Where can i file my 2011 taxes online Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Where can i file my 2011 taxes online If you want an appeals conference, follow the instructions in the letter you received. Where can i file my 2011 taxes online Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Where can i file my 2011 taxes online You or your representative should be prepared to discuss all disputed issues at the conference. Where can i file my 2011 taxes online Most differences are settled at this level. Where can i file my 2011 taxes online If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Where can i file my 2011 taxes online See Appeals to the Courts , later. Where can i file my 2011 taxes online Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Where can i file my 2011 taxes online Also, see the special appeal request procedures in Publication 1660. Where can i file my 2011 taxes online Written protest. Where can i file my 2011 taxes online   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Where can i file my 2011 taxes online All partnership and S corporation cases without regard to the dollar amount at issue. Where can i file my 2011 taxes online All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Where can i file my 2011 taxes online   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Where can i file my 2011 taxes online The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Where can i file my 2011 taxes online That will save you both time and money. Where can i file my 2011 taxes online    Be sure to send the protest within the time limit specified in the letter you received. Where can i file my 2011 taxes online Small case request. Where can i file my 2011 taxes online   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Where can i file my 2011 taxes online In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Where can i file my 2011 taxes online If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Where can i file my 2011 taxes online For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Where can i file my 2011 taxes online Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Where can i file my 2011 taxes online If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Where can i file my 2011 taxes online You can use a Form 2848 or any other properly written power of attorney or authorization. Where can i file my 2011 taxes online You can also bring witnesses to support your position. Where can i file my 2011 taxes online Confidentiality privilege. Where can i file my 2011 taxes online   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Where can i file my 2011 taxes online See Confidentiality privilege under If Your Return Is Examined , earlier. Where can i file my 2011 taxes online Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Where can i file my 2011 taxes online These courts are independent of the IRS. Where can i file my 2011 taxes online If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Where can i file my 2011 taxes online However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Where can i file my 2011 taxes online If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Where can i file my 2011 taxes online See Appeal Within the IRS, earlier. Where can i file my 2011 taxes online Prohibition on requests to taxpayers to give up rights to bring civil action. Where can i file my 2011 taxes online   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Where can i file my 2011 taxes online However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Where can i file my 2011 taxes online Burden of proof. Where can i file my 2011 taxes online   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Where can i file my 2011 taxes online You complied with all substantiation requirements of the Internal Revenue Code. Where can i file my 2011 taxes online You maintained all records required by the Internal Revenue Code. Where can i file my 2011 taxes online You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Where can i file my 2011 taxes online You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Where can i file my 2011 taxes online    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Where can i file my 2011 taxes online Use of statistical information. Where can i file my 2011 taxes online   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Where can i file my 2011 taxes online Penalties. Where can i file my 2011 taxes online   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Where can i file my 2011 taxes online Recovering litigation or administrative costs. Where can i file my 2011 taxes online   These are the expenses that you pay to defend your position to the IRS or the courts. Where can i file my 2011 taxes online You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Where can i file my 2011 taxes online You exhaust all administrative remedies within the IRS. Where can i file my 2011 taxes online Your net worth is below a certain limit (see Net worth requirements , later). Where can i file my 2011 taxes online You do not unreasonably delay the proceeding. Where can i file my 2011 taxes online You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Where can i file my 2011 taxes online You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Where can i file my 2011 taxes online ustaxcourt. Where can i file my 2011 taxes online gov  www. Where can i file my 2011 taxes online ustaxcourt. Where can i file my 2011 taxes online gov . Where can i file my 2011 taxes online   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Where can i file my 2011 taxes online Note. Where can i file my 2011 taxes online If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Where can i file my 2011 taxes online Prevailing party. Where can i file my 2011 taxes online   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Where can i file my 2011 taxes online   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Where can i file my 2011 taxes online The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Where can i file my 2011 taxes online ), or Has lost in courts of appeal for other circuits on substantially similar issues. Where can i file my 2011 taxes online   The court will generally decide who is the prevailing party. Where can i file my 2011 taxes online Reasonable litigation costs. Where can i file my 2011 taxes online   These include the following costs: Reasonable court costs. Where can i file my 2011 taxes online The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Where can i file my 2011 taxes online The reasonable costs of expert witnesses. Where can i file my 2011 taxes online Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Where can i file my 2011 taxes online See Attorney fees , later. Where can i file my 2011 taxes online Reasonable administrative costs. Where can i file my 2011 taxes online   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Where can i file my 2011 taxes online The reasonable costs of studies, analyses, engineering reports, tests, or projects. Where can i file my 2011 taxes online The reasonable costs of expert witnesses. Where can i file my 2011 taxes online Attorney fees that generally may not exceed $125 per hour. Where can i file my 2011 taxes online See Attorney fees , later. Where can i file my 2011 taxes online Timing of costs. Where can i file my 2011 taxes online    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Where can i file my 2011 taxes online Net worth requirements. Where can i file my 2011 taxes online   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Where can i file my 2011 taxes online For this purpose, individuals filing a joint return are treated as separate individuals. Where can i file my 2011 taxes online For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Where can i file my 2011 taxes online For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Where can i file my 2011 taxes online For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Where can i file my 2011 taxes online Qualified offer rule. Where can i file my 2011 taxes online    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Where can i file my 2011 taxes online You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Where can i file my 2011 taxes online Qualified offer. Where can i file my 2011 taxes online    This is a written offer made by you during the qualified offer period. Where can i file my 2011 taxes online It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Where can i file my 2011 taxes online   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Where can i file my 2011 taxes online Qualified offer period. Where can i file my 2011 taxes online    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Where can i file my 2011 taxes online It ends 30 days before your case is first set for trial. Where can i file my 2011 taxes online Attorney fees. Where can i file my 2011 taxes online   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Where can i file my 2011 taxes online However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Where can i file my 2011 taxes online See IRS. Where can i file my 2011 taxes online gov for more information. Where can i file my 2011 taxes online    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Where can i file my 2011 taxes online In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Where can i file my 2011 taxes online   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Where can i file my 2011 taxes online Jurisdiction for determination of employment status. Where can i file my 2011 taxes online    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Where can i file my 2011 taxes online Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Where can i file my 2011 taxes online   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Where can i file my 2011 taxes online S. Where can i file my 2011 taxes online Tax Court for a determination of employment status. Where can i file my 2011 taxes online There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Where can i file my 2011 taxes online   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Where can i file my 2011 taxes online Section 530(a) of the Revenue Act of 1978. Where can i file my 2011 taxes online   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Where can i file my 2011 taxes online It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Where can i file my 2011 taxes online Tax Court review of request for relief from joint and several liability on a joint return. Where can i file my 2011 taxes online    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Where can i file my 2011 taxes online You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Where can i file my 2011 taxes online   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Where can i file my 2011 taxes online See Publication 971 for more information. Where can i file my 2011 taxes online Note. Where can i file my 2011 taxes online Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Where can i file my 2011 taxes online See Rev. Where can i file my 2011 taxes online Proc. Where can i file my 2011 taxes online 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Where can i file my 2011 taxes online irs. Where can i file my 2011 taxes online gov/pub/irs-irbs/irb03-05. Where can i file my 2011 taxes online pdf. Where can i file my 2011 taxes online Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Where can i file my 2011 taxes online For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Where can i file my 2011 taxes online For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Where can i file my 2011 taxes online For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Where can i file my 2011 taxes online You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Where can i file my 2011 taxes online You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Where can i file my 2011 taxes online The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Where can i file my 2011 taxes online Withdrawal of notice of deficiency. Where can i file my 2011 taxes online If you consent, the IRS can withdraw a notice of deficiency. Where can i file my 2011 taxes online A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Where can i file my 2011 taxes online However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Where can i file my 2011 taxes online See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Where can i file my 2011 taxes online Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Where can i file my 2011 taxes online The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Where can i file my 2011 taxes online After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Where can i file my 2011 taxes online Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Where can i file my 2011 taxes online Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Where can i file my 2011 taxes online If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Where can i file my 2011 taxes online Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Where can i file my 2011 taxes online Collection can proceed even if you think that the amount is excessive. Where can i file my 2011 taxes online Publication 594 explains IRS collection procedures. Where can i file my 2011 taxes online If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Where can i file my 2011 taxes online You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Where can i file my 2011 taxes online Small tax case procedure. Where can i file my 2011 taxes online   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Where can i file my 2011 taxes online If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Where can i file my 2011 taxes online You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Where can i file my 2011 taxes online W. Where can i file my 2011 taxes online , Washington, DC 20217. Where can i file my 2011 taxes online More information can be found on the Tax Court's website at www. Where can i file my 2011 taxes online ustaxcourt. Where can i file my 2011 taxes online gov. Where can i file my 2011 taxes online Motion to request redetermination of interest. Where can i file my 2011 taxes online   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Where can i file my 2011 taxes online You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Where can i file my 2011 taxes online The assessment included interest. Where can i file my 2011 taxes online You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Where can i file my 2011 taxes online The Tax Court has found that you made an overpayment. Where can i file my 2011 taxes online You must file the motion within one year after the decision of the Tax Court becomes final. Where can i file my 2011 taxes online District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Where can i file my 2011 taxes online The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Where can i file my 2011 taxes online Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Where can i file my 2011 taxes online Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Where can i file my 2011 taxes online As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Where can i file my 2011 taxes online If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Where can i file my 2011 taxes online If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Where can i file my 2011 taxes online You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Where can i file my 2011 taxes online However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Where can i file my 2011 taxes online You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Where can i file my 2011 taxes online However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Where can i file my 2011 taxes online For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Where can i file my 2011 taxes online Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Where can i file my 2011 taxes online In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Where can i file my 2011 taxes online The court can order these refunds before its decision on the case is final. Where can i file my 2011 taxes online Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Where can i file my 2011 taxes online Note. Where can i file my 2011 taxes online The court may no longer order a refund of an overpayment after the case is final. Where can i file my 2011 taxes online Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Where can i file my 2011 taxes online Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Where can i file my 2011 taxes online You can claim a credit or refund by filing Form 1040X. Where can i file my 2011 taxes online See Time for Filing a Claim for Refund , later. Where can i file my 2011 taxes online File your claim by mailing it to the IRS Service Center where you filed your original return. Where can i file my 2011 taxes online File a separate form for each year or period involved. Where can i file my 2011 taxes online Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Where can i file my 2011 taxes online Corporations should file Form 1120X, Amended U. Where can i file my 2011 taxes online S. Where can i file my 2011 taxes online Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Where can i file my 2011 taxes online See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Where can i file my 2011 taxes online Requesting a copy of your tax return. Where can i file my 2011 taxes online   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Where can i file my 2011 taxes online This includes a copy of the Form W-2 or Form 1099 filed with your return. Where can i file my 2011 taxes online Use Form 4506 to make your request. Where can i file my 2011 taxes online You will be charged a fee, which you must pay when you submit Form 4506. Where can i file my 2011 taxes online Requesting a copy of your tax account information. Where can i file my 2011 taxes online   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Where can i file my 2011 taxes online The tax return transcript contains most of the line items of a tax return. Where can i file my 2011 taxes online A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Where can i file my 2011 taxes online A record of account is a combination of line item information and later adjustments to the account. Where can i file my 2011 taxes online Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Where can i file my 2011 taxes online Penalty for erroneous claim for refund. Where can i file my 2011 taxes online   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Where can i file my 2011 taxes online An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Where can i file my 2011 taxes online The penalty may be waived if you can show that you had a reasonable basis for making the claim. Where can i file my 2011 taxes online Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Where can i file my 2011 taxes online If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Where can i file my 2011 taxes online If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Where can i file my 2011 taxes online Returns you filed before the due date are considered filed on the due date. Where can i file my 2011 taxes online This is true even when the due date is a Saturday, Sunday, or legal holiday. Where can i file my 2011 taxes online Disaster area claims for refund. Where can i file my 2011 taxes online   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Where can i file my 2011 taxes online This section discusses the special rules that apply to Presidentially declared disaster area refunds. Where can i file my 2011 taxes online    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Where can i file my 2011 taxes online Postponed refund deadlines. Where can i file my 2011 taxes online   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Where can i file my 2011 taxes online The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Where can i file my 2011 taxes online The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Where can i file my 2011 taxes online For more information, see Publication 547. Where can i file my 2011 taxes online   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Where can i file my 2011 taxes online A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Where can i file my 2011 taxes online fema. Where can i file my 2011 taxes online gov and at the IRS website at www. Where can i file my 2011 taxes online irs. Where can i file my 2011 taxes online gov. Where can i file my 2011 taxes online Nonfilers can get refund of overpayments paid within 3-year period. Where can i file my 2011 taxes online   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Where can i file my 2011 taxes online This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Where can i file my 2011 taxes online The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Where can i file my 2011 taxes online For more information, see Publication 3920. Where can i file my 2011 taxes online Claim for refund by estates electing the installment method of payment. Where can i file my 2011 taxes online   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Where can i file my 2011 taxes online S. Where can i file my 2011 taxes online District Court or the U. Where can i file my 2011 taxes online S. Where can i file my 2011 taxes online Court of Federal Claims before all the installment payments have been made. Where can i file my 2011 taxes online However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Where can i file my 2011 taxes online All installment payments due on or before the date the suit is filed have been made. Where can i file my 2011 taxes online No accelerated installment payments have been made. Where can i file my 2011 taxes online No Tax Court case is pending with respect to any estate tax liability. Where can i file my 2011 taxes online If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Where can i file my 2011 taxes online No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Where can i file my 2011 taxes online The executor has not included any previously litigated issues in the current suit for refund. Where can i file my 2011 taxes online The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Where can i file my 2011 taxes online    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Where can i file my 2011 taxes online This includes any part of the disallowed amount previously collected by the IRS. Where can i file my 2011 taxes online Protective claim for refund. Where can i file my 2011 taxes online   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Where can i file my 2011 taxes online A protective claim can be either a formal claim or an amended return for credit or refund. Where can i file my 2011 taxes online Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Where can i file my 2011 taxes online A protective claim preserves your right to claim a refund when the contingency is resolved. Where can i file my 2011 taxes online A protective claim does not have to state a particular dollar amount or demand an immediate refund. Where can i file my 2011 taxes online However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Where can i file my 2011 taxes online   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Where can i file my 2011 taxes online Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Where can i file my 2011 taxes online   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Where can i file my 2011 taxes online Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Where can i file my 2011 taxes online Special refunds. Where can i file my 2011 taxes online   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Where can i file my 2011 taxes online These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Where can i file my 2011 taxes online   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Where can i file my 2011 taxes online For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Where can i file my 2011 taxes online Periods of financial disability. Where can i file my 2011 taxes online   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Where can i file my 2011 taxes online    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Where can i file my 2011 taxes online   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Where can i file my 2011 taxes online Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Where can i file my 2011 taxes online    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Where can i file my 2011 taxes online Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi
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Where can i file my 2011 taxes online Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Where can i file my 2011 taxes online Tax questions. Where can i file my 2011 taxes online Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Where can i file my 2011 taxes online irs. Where can i file my 2011 taxes online gov/pub972. Where can i file my 2011 taxes online Reminder Photographs of missing children. Where can i file my 2011 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where can i file my 2011 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where can i file my 2011 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Where can i file my 2011 taxes online Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Where can i file my 2011 taxes online This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Where can i file my 2011 taxes online Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Where can i file my 2011 taxes online However, most individuals can use a simpler worksheet in their tax form instructions. Where can i file my 2011 taxes online If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Where can i file my 2011 taxes online   Complete the Child Tax Credit Worksheet , later in this publication. Where can i file my 2011 taxes online If you were sent here from your Schedule 8812 instructions. Where can i file my 2011 taxes online   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Where can i file my 2011 taxes online If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Where can i file my 2011 taxes online   Read the explanation of who must use this publication next. Where can i file my 2011 taxes online If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Where can i file my 2011 taxes online Who must use this publication. Where can i file my 2011 taxes online   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Where can i file my 2011 taxes online Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Where can i file my 2011 taxes online Form 4563 (exclusion of income for residents of American Samoa). Where can i file my 2011 taxes online Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Where can i file my 2011 taxes online Adoption credit, Form 8839. Where can i file my 2011 taxes online Residential energy efficient property credit, Form 5695, Part I. Where can i file my 2011 taxes online District of Columbia first-time homebuyer credit, Form 8859. Where can i file my 2011 taxes online Comments and suggestions. Where can i file my 2011 taxes online   We welcome your comments about this publication and your suggestions for future editions. Where can i file my 2011 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where can i file my 2011 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where can i file my 2011 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where can i file my 2011 taxes online   You can send your comments from www. Where can i file my 2011 taxes online irs. Where can i file my 2011 taxes online gov/formspubs/. Where can i file my 2011 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications. Where can i file my 2011 taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where can i file my 2011 taxes online Ordering forms and publications. Where can i file my 2011 taxes online   Visit www. Where can i file my 2011 taxes online irs. Where can i file my 2011 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Where can i file my 2011 taxes online Internal Revenue Service 1201 N. Where can i file my 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where can i file my 2011 taxes online   If you have a tax question, check the information available on IRS. Where can i file my 2011 taxes online gov or call 1-800-829-1040. Where can i file my 2011 taxes online We cannot answer tax questions sent to either of the above addresses. Where can i file my 2011 taxes online Prev  Up  Next   Home   More Online Publications