Page 55 - Small Business Taxes

Page 49 of 53
Fileid: … tions/p334/2022/a/xml/cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
How Can You Learn About Your Taxpayer 16:29 - 11-Jan-2023
Rights? Small Business Administration

The Taxpayer Bill of Rights describes 10 basic rights that The Small Business Administration (SBA) offers training
all taxpayers have when dealing with the IRS. Go to and educational programs, counseling services, financial
TaxpayerAdvocate.IRS.gov to help you understand what programs, and contract assistance for small business
these rights mean to you and how they apply. These are owners. The SBA also has publications and videos on a
your rights. Know them. Use them. variety of business topics. The following briefly describes
assistance provided by the SBA.
What Can TAS Do for You?
Small Business Development Centers (SBDCs).
TAS can help you resolve problems that you can’t resolve SBDCs provide counseling, training, and technical serv-
with the IRS. And their service is free. If you qualify for ices to current and prospective small business owners
their assistance, you will be assigned to one advocate who cannot afford the services of a private consultant.
who will work with you throughout the process and will do Help is available when beginning, improving, or expand-
everything possible to resolve your issue. TAS can help ing a small business.
you if:
• Your problem is causing financial difficulty for you, Service Corps of Retired Executives (SCORE).
SCORE provides small business counseling and training
your family, or your business; to current and prospective small business owners.
• You face (or your business is facing) an immediate SCORE is made up of current and former business people
threat of adverse action; or who offer their expertise and knowledge to help people
• You’ve tried repeatedly to contact the IRS but no one start, manage, and expand a small business. SCORE also
offers a variety of small business workshops.
has responded, or the IRS hasn’t responded by the
date promised. Internet. You can visit the SBA website at SBA.gov.
While visiting the SBA website, you can find a variety of
How Can You Reach TAS? information of interest to small business owners.

TAS has offices in every state, the District of Columbia, Phone. Call the SBA Answer Desk at 800-U-ASK-SBA
and Puerto Rico. Your local advocate’s number is in your (800-827-5722) for general information about programs
local directory and at TaxpayerAdvocate.IRS.gov/ available to assist small business owners.
Contact-Us. You can also call them at 877-777-4778.
Walk-in. You can walk in to an SBDC to request assis-
How Else Does TAS Help Taxpayers? tance with your small business. To find the location near-
est you, visit the SBA website or call the SBA Answer
TAS works to resolve large-scale problems that affect Desk.
many taxpayers. If you know of one of these broad issues,
report it to them at IRS.gov/SAMS. Other Federal Agencies

TAS for Tax Professionals
Other federal agencies also publish publications and pam-
TAS can provide a variety of information for tax professio- phlets to assist small businesses. Most of these are avail-
nals, including tax law updates and guidance, TAS pro- able from the Superintendent of Documents at the U.S.
grams, and ways to let TAS know about systemic prob- Government Publishing Office. You can get information
lems you’ve seen in your practice. and order these publications and pamphlets in several
ways.
Low Income Taxpayer Clinics (LITCs) Internet. You can visit the GPO website at

LITCs are independent from the IRS. LITCs represent in- Catalog.GPO.gov.
dividuals whose income is below a certain level and need Mail. Write to the GPO at the following address.
to resolve tax problems with the IRS, such as audits, ap-
peals, and tax collection disputes. In addition, LITCs can Superintendent of Documents
provide information about taxpayer rights and responsibili- U.S. Government Publishing Office
ties in different languages for individuals who speak Eng- P.O. Box 979050
lish as a second language. Services are offered for free or St. Louis, MO 63917-9000
a small fee for eligible taxpayers. To find an LITC near
you, go to TaxpayerAdvocate.IRS.gov/about-us/Low- Phone. Call the GPO toll free at 866-512-1800 or at
Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low 202-512-1800 from the Washington, DC, area.
Income Taxpayer Clinic List.

Chapter 12 How To Get More Information Page 49