Page 48 - Tax Guide for Small Business

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
proposes any changes to your return, he or she will ex- Form 1040-SR. For more information, see Publication
plain the reasons for the changes. If you do not agree with 971, Innocent Spouse Relief, and Form 8857 or you can
these changes, you can meet with the examiner's supervi- call the Innocent Spouse office toll free at 855-851-2009.
sor.
Repeat examinations. If we examined your return for Potential Third Party Contacts. Generally, the IRS will
deal directly with you or your duly authorized representa-
the same items in either of the 2 previous years and pro- tive. However, we sometimes talk with other persons if we
posed no change to your tax liability, please contact us as need information that you have been unable to provide, or
soon as possible so we can see if we should discontinue to verify information we have received. If we do contact
the examination. other persons, such as a neighbor, bank, employer, or
Appeals. If you do not agree with the examiner's pro- employees, we will generally need to tell them limited in-
formation, such as your name. The law prohibits us from
posed changes, you can appeal them to the Appeals Of- disclosing any more information than is necessary to ob-
fice of the IRS. Most differences can be settled without ex- tain or verify the information we are seeking. Our need to
pensive and time-consuming court trials. Your appeal contact other persons may continue as long as there is
rights are explained in detail in both Publication 5, Your activity in your case. If we do contact other persons, you
Appeal Rights and How To Prepare a Protest If You Don't have a right to request a list of those contacted. Your re-
Agree, and Publication 556, Examination of Returns, Ap- quest can be made by telephone, in writing, or during a
peal Rights, and Claims for Refund. personal interview.
If you do not wish to use the Appeals Office or disagree
with its findings, you may be able to take your case to the Refunds. You can file a claim for refund if you think you
U.S. Tax Court, U.S. Court of Federal Claims, or the U.S. paid too much tax. You generally must file the claim within
District Court where you live. If you take your case to 3 years from the date you filed your original return or 2
court, the IRS will have the burden of proving certain facts years from the date you paid the tax, whichever is later.
if you kept adequate records to show your tax liability, co- The law generally provides for interest on your refund if it
operated with the IRS, and meet certain other conditions. is not paid within 45 days of the date you filed your return
If the court agrees with you on most issues in your case or claim for refund. Publication 556, Examination of Re-
and finds that our position was largely unjustified, you may turns, Appeal Rights, and Claims for Refund, has more in-
be able to recover some of your administrative and litiga- formation on refunds.
tion costs. You will not be eligible to recover these costs If you were due a refund but you did not file a return,
unless you tried to resolve your case administratively, in- you must file within 3 years from the date the return was
cluding going through the appeals system, and you gave due (including extensions) to get that refund.
us the information necessary to resolve the case.
Collections. Publication 594, The IRS Collection Proc-
ess, explains your rights and responsibilities regarding
payment of federal taxes. It describes:
• What to do when you owe taxes. It describes what to 12.
do if you get a tax bill and what to do if you think your
bill is wrong. It also covers making installment pay-
ments, delaying collection action, and submitting an How To Get More
offer in compromise. Information
• IRS collection actions. It covers liens, releasing a lien,
levies, releasing a levy, seizures and sales, and re-
lease of property. This section describes the help the IRS and other federal
agencies offer to taxpayers who operate their own busi-
• IRS certification to the State Department of a seriously nesses.
delinquent tax debt, which will generally result in de-
nial of a passport application and may lead to revoca-
tion of a passport. How To Get Tax Help
Your collection appeal rights are explained in detail in
Publication 1660, Collection Appeal Rights. If you have questions about a tax issue, need help prepar-
ing your tax return, or want to download free publications,
Innocent spouse relief. Generally, both you and your forms, or instructions, go to IRS.gov and find resources
spouse are responsible, jointly and individually, for paying that can help you right away.
the full amount of any tax, interest, or penalties due on
your joint return. To seek relief from any liability related to Preparing and filing your tax return. After receiving
your spouse (or former spouse), you must file a claim on your wage and earning statements (Form W-2, W-2G,
Form 8857, Request for Innocent Spouse Relief. In some 1099-R, 1099-MISC) from all employers and interest and
cases, Form 8857 may need to be filed within 2 years of dividend statements from banks (Forms 1099), you can
the date on which the IRS first attempted to collect the tax find free options to prepare and file your return on IRS.gov
from you. Do not file Form 8857 with your Form 1040 or or in your local community if you qualify.

Page 46 Chapter 12 How To Get More Information