By: A.J. Cook


The newer, friendlier Internal Revenue Service offers more help these days in several ways.

If you are seeking assistance with tax questions or problems or looking for information, call the agency, read its publications or visit it on the Web.

Visit www.irs.gov and click on "Tax Info for You." The more helpful sections include the following:

• Taxpayer Advocate Service.  If your problem hasn't been resolved through normal channels, you can get directs for help. For example, go here if you have a delay of more than 30 days to resolve an issue, haven't received a response by the date promised or are suffering (or about to suffer) a significant hardship related to taxes.

Problems with discourteous, untimely or unprofessional agents can also be dealt with here. First, however, you should take with the agent's group manager.  Happily, agent misbehavior is less of a problem now than in the past. For more information about the Taxpayer Advocate get IRS Publication 1546.

Do You Need to File a Federal Income Tax Return? Generally speaking the answer is yes, and sometimes it is yes, absolutely. For example, even if you don't usually make enough to file and you sell your home or deserve a refund, be sure to send in a return. For more information, get one or more of the publications listed at the end of this column.
IRS Appeals and Dispute Resolution. Click here if you disagree with the results of an audit or collection action.  This explains the appeal process. For more information get IRS Publication 5.
Abusive Tax Shelters. Here taxpayers learn what shelter characteristics raise a red flag to the IRS. For example, be wary of any investment adviser who promises you will never have to pay taxes again or you can deduct the cost of your home or tells you the idea is so new your certified public accountant doesn't know about it, or the IRS doesn't want you to know about it.
Taxpayer's Rights Corner. This outlines your rights to privacy, amount other rights. For example, you can be represented by an attorney, a CPA or a person authorized to practice before the agency. For more information get IRS Publication 1.

Call the IRS at these numbers:

Taxpayer Advocate (877) 777-4778
Appeals Office (877) 457-5055
Suspected Criminal Activity (800) 829-0433
Forms, instructions and publications (800) 829-3676
To receive forms on your fax machine (703) 368-9694
Integrity Hotline (to report IRS employee fraud, waste or abuse) (800) 366-4484
To pay taxes via credit card (888) 272-9829
Refund status (800) 829-4477
Abusive tax shelters (800) 829-1040
Tax law questions and everything else (800) 829-1040

Request three very helpful IRS free booklets: Publication 17,
Your Federal Income Tax (For Individuals),
Publication 225,
Farmers Tax Guide
and Publication 334,
Tax Guide for Small Business.
The IRS admits its law interpretations in these booklets may not agree with some court decisions.

The Moral: An informed taxpayer is a powerful taxpayer.


A.J. Cook is a lawyer and CPA. His tax column appears weekly in numerous newspapers. Why isn't it published in your hometown newspaper? Ask its Business Editor to subscribe.

Copyright © 1987-2001 A.J. Cook All Rights Reserved
This information is not intended for use without professional advise.
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Released 10-23-00