Page 113 - Small Business Taxes

16:31 - 2-Feb-2023
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Fileid: … tions/p535/2022/a/xml/cycle01/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
assessment. If you have received a Notice of multi-year timeline that is scheduled to begin • Require you to use a specific payment
Deficiency CP3219N, you can't request an ex- providing translations in 2023. You will continue method for your taxes, such as a prepaid
tension to file. Call us if you think you don't have to receive communications, including notices debit card.
to file. and letters, in English until they are translated to • Ask for credit or debit card numbers over
If any of the income listed is incorrect, you your preferred language. the phone.
may do the following. • Threaten to bring in local police or other
• Contact us toll free at 866-681-4271 to let Collection and enforcement actions. The law-enforcement groups to have you arres-
us know. return we prepare for you (our proposed as- ted for not paying.
• Contact the payer (source) of the income sessment) will lead to a tax bill, which, if unpaid, If you get a phone call from someone claim-
to request a corrected Form W-2 or 1099. will trigger the collection process. This can in- ing to be from the IRS and asking for money, do
• Attach the corrected forms when you send clude such actions as a levy on your wages or not disclose your personal information. You
us your completed tax returns. bank account or the filing of a notice of federal should make notes of all information regarding
If the IRS files a substitute return, it is still in tax lien. If you repeatedly do not file, you could the call and/or the caller, for example, any caller
be subject to additional enforcement measures,
your best interest to file your own tax return to such as additional penalties and/or criminal ID information, then hang up immediately and
take advantage of any exemptions, credits, and prosecution. do the following.
deductions you are entitled to receive. The IRS • If you know you owe taxes or think you
will generally adjust your account to reflect the Contacting your local IRS office. Keep in might owe, call the IRS toll free at
correct figures. If you filed a past due return and mind, many questions can be answered on 800-829-1040. The IRS assistors can help
have received a notice, you should send us a IRS.gov without visiting an IRS TAC. Go to you with a payment issue.
copy of the past due return to the address con- IRS.gov/LetUsHelp for the topics people ask • If you know you don’t owe taxes or have no
tained in the notice. It takes approximately 6 about most. If you still need help, IRS TACs reason to believe that you do, report the in-
weeks for us to process an accurately comple- provide tax help when a tax issue can’t be han- cident to the Treasury Inspector General
ted past due tax return. dled online or by phone. All TACs now provide for Tax Administration (TIGTA) toll free at
800-366-4484 or at TIGTA.gov.
Understanding an IRS notice or letter. Go to service by appointment, so you’ll know in ad- • If you’ve been targeted by this scam, also
vance that you can get the service you need
IRS.gov/Notices to find additional information without long wait times. Before you visit, go to contact the FTC and use their Report
about responding to an IRS notice or letter. We IRS.gov/TACLocator to find the nearest TAC Fraud Assistant at FTC.gov. Please add
will send you a notice or letter if any of the fol- and to check hours, available services, and ap- “IRS Telephone Scam” to the comments of
lowing apply. pointment options. Or, on the IRS2Go app, un- your complaint.
• You have a balance due. der the Stay Connected tab, choose the Con- Remember, too, the IRS does not use
• You are due a larger or smaller refund. tact Us option and click on “Local Offices.” email, text messages, or any social media to
• We have a question about your tax return. discuss your personal tax issue involving bills or
• We need to verify your identity. Recognizing and reporting tax scams. The refunds. If you get a phone call from someone
• We need additional information. Dirty Dozen is compiled annually by the IRS claiming to be from the IRS regarding a refund
• We changed your return. and lists a variety of common scams taxpayers owed to you and asking you for your SSN and
• We are notifying you of delays in process- may encounter any time during the year. Many bank account information, do not give them this
ing your return. of these con games peak during filing season information. You should make notes of all infor-
When you receive correspondence from us, as people prepare their tax returns or hire mation regarding the call and/or the caller, for
read the entire notice or letter carefully. Typi- someone to do so. Aggressive and threatening example, any caller ID information, and report
cally, we only need a response if you don’t phone calls by criminals impersonating IRS this scam. For more information on reporting tax
agree with the information, we need additional agents remain near the top of the annual Dirty scams, go to IRS.gov and type “scam” in the
information, or you have a balance due. If we Dozen list of tax scams for the filing season. search box. You can verify any potential re-
changed your tax return, compare the informa- Scammers are able to alter caller identifica- funds owed to you by contacting the IRS di-
tion we provided in the notice or letter with the tion (caller ID) numbers to make it look like the rectly.
information in your original return. If we receive IRS is calling. They use fake names and bogus
a return that we suspect is ID theft, we will ask IRS identification or badge numbers. They often
you to verify your identity using the web ad- leave “urgent” callback requests. They prey on The Taxpayer Advocate
dress provided in the letter. the most vulnerable people, such as the elderly, Service (TAS) Is Here To
If we ask for a response within a specific newly arrived immigrants, and those whose first
time frame, you must respond on time to mini- language is not English. Scammers have been Help You
mize additional interest and penalty charges or known to impersonate agents of IRS Criminal
to preserve your appeal rights if you don’t Investigation as well.
agree. Pay as much as you can, even if you Be cautious when receiving suspicious calls What Is TAS?
can’t pay the full amount you owe. You can pay at home or at work from sources claiming to be
online or apply for an OPA or OIC. See What if I from the IRS, other agencies, or outside sour- TAS is an independent organization within the
can’t pay now, earlier, or visit our Payments ces asking for money or credit card information, IRS that helps taxpayers and protects taxpayer
page, IRS.gov/Payments, for more information. or threatening to have you arrested for not pay- rights. Their job is to ensure that every taxpayer
We provide our contact phone number on ing. These callers may demand money or may is treated fairly and that you know and under-
the top right-hand corner of our correspond- say you have a refund due and try to trick you stand your rights under the Taxpayer Bill of
ence. Be sure you have your tax return and any into sharing private information. These con ar- Rights.
related documentation available when you call. tists can sound convincing when they call. They
You can also write to us at the address in the may know a lot about you. How Can You Learn About Your
correspondence to explain why you disagree. If Here are five things the scammers often do Taxpayer Rights?
you write, allow at least 30 days for our re- but the IRS will not do. Any one of these five
sponse. Keep a copy of all correspondence things is a tell-tale sign of a scam. The Taxpayer Bill of Rights describes 10 basic
with your tax records. The IRS will never do any of the follow- rights that all taxpayers have when dealing with
ing. the IRS. Go to TaxpayerAdvocate.IRS.gov to
Note. You can use Schedule LEP (Form • Call to demand immediate payment, nor help you understand what these rights mean to
1040), Request for Change in Language Prefer- will the agency call about taxes owed with- you and how they apply. These are your rights.
ence, to state a preference to receive notices, out first having mailed you a bill. Know them. Use them.
letters, or other written communications from • Demand that you pay taxes without giving
the IRS in an alternative language. The IRS's you the opportunity to question or appeal
commitment to LEP taxpayers is part of a the amount they say you owe.

Page 54 Chapter 12 How To Get Tax Help