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            Department of the Treasury Contents
            Internal Revenue Service
                                       The IRS Mission . . . . . . . . . . . . . . . . . . . . . . . . . . .              1
                                       Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1
Publication 556
(Rev. September 2013)                  Introduction           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Cat. No. 15104N
                                       Examination of Returns                 . . . . . . . . . . . . . . . . . . . . .   2
                                       Appeal Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            8
Examination                            Claims for Refund              . . . . . . . . . . . . . . . . . . . . . . . .     13
                                       How To Get Tax Help                . . . . . . . . . . . . . . . . . . . . . .     17
of Returns, 
                                       Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          20

Appeal Rights, 
                                       The IRS Mission
and Claims for                         Provide America's taxpayers top quality service by helping 
                                       them  understand  and  meet  their  tax  responsibilities  and 
                                       by applying the tax law with integrity and fairness to all.
Refund

                                       Reminders
                                       Penalty  for  filing  erroneous  claim  for  refund  or 
                                       credit. You may have to pay a penalty if you file an erro-
                                       neous claim for refund or credit. See                    Penalty for errone
                                       ous claim for refund, later under Claims for Refund.
                                       Interest and penalties suspended if notice not mailed 
                                       within 36 months.              If you file your return timely (including 
                                       extensions), interest and certain penalties will be suspen-
                                       ded  if  the  IRS  does  not  mail  a  notice  to  you  within  36 
                                       months.  See           Suspension  of  interest  and  penalties,  later 
                                       under Examination of Returns.
                                       Fast track mediation.                The IRS offers fast track media-
                                       tion services to help taxpayers resolve many disputes re-
                                       sulting from:
                                       Examinations (audits),

                                       Offers in compromise,

                                       Trust fund recovery penalties, and

                                       Other collection actions.
                                       See Fast track mediation under If You Do Not Agree.

                                       Introduction
                                       The Internal Revenue Service (IRS) accepts most federal 
                                       tax returns as filed. However, the IRS examines (or audits) 
                                       some returns to determine if income, expenses, and cred-
                                       its are being reported accurately.
                                       If  your  return  is  selected  for  examination,  it  does  not 
Get forms and other Information        suggest that you made an error or are dishonest. Returns 
faster and easier by:                  are chosen by computerized screening, by random sam-
                                       ple,  or  by  an  income  document  matching  program.  See 
Internet IRS.gov
                                       Examination selection criteria, later. You should also know 

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that many examinations result in a refund or acceptance             1546 Taxpayer Advocate Service–Your Voice at the 
of the tax return without change.                                       IRS
This  publication  discusses  general  rules  and  proce-
dures  that  the  IRS  follows  in  examinations.  It  explains     1660 Collection Appeal Rights
what  happens  during  an  examination  and  your  appeal           3605 Fast Track Mediation
rights, both within the IRS and in the federal court system. 
It also explains how to file a claim for refund of tax you al-      3920 Tax Relief for Victims of Terrorist Attacks
ready paid.
                                                                    4134 Low Income Taxpayer Clinic List
As  a  taxpayer,  you  have  the  right  to  be  treated  fairly, 
professionally, promptly, and courteously by IRS employ-          Form (and Instructions)
ees.  Publication  1,  Your  Rights  as  a  Taxpayer,  explains 
your rights when dealing with the IRS.                              843 Claim for Refund and Request for Abatement
Comments  and  suggestions.       We  welcome  your  com-           911 Request for Taxpayer Advocate Service 
ments about this publication and your suggestions for fu-               Assistance (and Application for Taxpayer 
ture editions.                                                          Assistance Order)
You can write to us at the following address:                       1040X Amended U.S. Individual Income Tax Return
Internal Revenue Service                                            2848 Power of Attorney and Declaration of 
Tax Forms and Publications Division                                     Representative
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224                                                4506 Request for Copy of Tax Return
                                                                    4506-T Request for Transcript of Tax Return
We respond to many letters by telephone. Therefore, it 
would be helpful if you would include your daytime phone            8379 Injured Spouse Allocation
number, including the area code, in your correspondence.
You  can  send  your  comments  from         www.irs.gov/           8857 Request for Innocent Spouse Relief
formspubs/.  Click  on  “More  Information”  and  then  on 
                                                                  See How To Get Tax Help, near the end of this publica-
“Comment on Tax Forms and Publications.”
                                                                  tion, for information about getting these publications and 
Although we cannot respond individually to each com-
                                                                  forms.
ment received, we do appreciate your feedback and will 
consider your comments as we revise our tax products.
Ordering forms and publications.       Visit www.irs.gov/
                                                                  Examination of Returns
formspubs  to  download  forms  and  publications,  call 
1-800-TAX-FORM  (1-800-829-3676),  or  write  to  the  ad-        Your return may be examined for a variety of reasons, and 
dress below and receive a response within 10 days after           the  examination  may  take  place  in  any  one  of  several 
your request is received.                                         ways.  After  the  examination,  if  any  changes  to  your  tax 
Internal Revenue Service                                          are  proposed,  you  can  either  agree  with  those  changes 
1201 N. Mitsubishi Motorway                                       and pay any additional tax you may owe, or you can disa-
Bloomington, IL 61704-6613                                        gree with the changes and appeal the decision.

                                                                  Examination selection criteria. Your return may be se-
Tax questions. If you have a tax question, check the              lected for examination on the basis of computer scoring. A 
information    available  on      www.irs.gov or call             computer program called the Discriminant Inventory Func-
1-800-829-1040. We cannot answer tax questions sent to            tion System (DIF) assigns a numeric score to each individ-
either of the above addresses.                                    ual and some corporate tax returns after they have been 
                                                                  processed.  If  your  return  is  selected  because  of  a  high 
Useful Items                                                      score under the DIF system, the potential is high that an 
You may want to see:                                              examination of your return will result in a change to your 
                                                                  income tax liability.
Publication                                                       Your  return  may  also  be  selected  for  examination  on 
  1    Your Rights as a Taxpayer                                  the  basis  of  information  received  from  third-party  docu-
                                                                  mentation,  such  as  Forms  1099  and  W-2,  that  does  not 
  5    Your Appeal Rights and How To Prepare a                    match the information reported on your return. Or, your re-
       Protest If You Don't Agree                                 turn  may  be  selected  to  address  both  the  questionable 
  547  Casualties, Disasters, and Thefts                          treatment of an item and to study the behavior of similar 
                                                                  taxpayers (a market segment) in handling a tax issue.
  594  The IRS Collection Process                                 In addition, your return may be selected as a result of 
                                                                  information received from other sources on potential non-
  910  Guide to Free Tax Services
                                                                  compliance with the tax laws or inaccurate filing. This in-
  971  Innocent Spouse Relief                                     formation can come from a number of sources, including 

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newspapers, public records, and individuals. The informa-            Call 1-888-734-3247.
tion  is  evaluated  for  reliability  and  accuracy  before  it  is 
used as the basis of an examination or investigation.                Send an email to ombudsman@sba.gov.

Notice  of  IRS  contact  of  third  parties. The  IRS  must         File a comment or complaint online at www.sba.gov/
give  you  reasonable  notice  before  contacting  other  per-       ombudsman.
sons about your tax matters. You must be given reasona-
ble notice in advance that, in examining or collecting your          If Your Return Is Examined
tax liability, the IRS may contact third parties such as your 
neighbors,  banks,  employers,  or  employees.  The  IRS             Some examinations are handled entirely by mail. Exami-
must also give you notice of specific contacts by providing          nations not handled by mail can take place in your home, 
you with a record of persons contacted on both a periodic            your place of business, an Internal Revenue office, or the 
basis and upon your request.                                         office of your authorized representative. If the time, place, 
                                                                     or method is not convenient for you, the examiner will try 
         This provision does not apply:                              to  work  out  something  more  suitable.  However,  the  IRS 
CAUTION!                                                             makes  the  final  determination  of  when,  where,  and  how 
                                                                     the examination will take place.
To any pending criminal investigation,
                                                                     Throughout the examination, you can act on your own 
When providing notice would jeopardize collection of                 behalf  or  have  someone  represent  you  or  accompany 
any tax liability,                                                   you. If you filed a joint return, either you or your spouse, or 
                                                                     both, can meet with the IRS. The person representing you 
Where providing notice may result in reprisal against                can be any federally authorized practitioner, including an 
any person, or                                                       attorney, a certified public accountant, an enrolled agent 
When you authorized the contact.                                     (a person enrolled to practice before the IRS), an enrolled 
                                                                     actuary, or the person who prepared the return and signed 
                                                                     it as the preparer.
Taxpayer  Advocate  Service. The  Taxpayer  Advocate 
Service  is  an  independent  organization  within  the  IRS         If you want someone to represent you in your absence, 
whose goal is to help taxpayers resolve problems with the            you must furnish that person with proper written authoriza-
IRS. If you have an ongoing issue with the IRS that has              tion. You can use Form 2848 or any other properly written 
not  been  resolved  through  normal  processes,  or  your           authorization.  If  you  want  to  consult  with  an  attorney,  a 
problems with the IRS are causing financial difficulty, con-         certified public accountant, an enrolled agent, or any other 
tact the Taxpayer Advocate Service.                                  person permitted to represent a taxpayer during an inter-
                                                                     view  for  examining  a  tax  return  or  collecting  tax,  you 
         Before  contacting  the  Taxpayer  Advocate  Serv
                                                                     should make arrangements with that person to be availa-
TIP      ice, you should first discuss any problem with a 
                                                                     ble for the interview. In most cases, the IRS must suspend 
         supervisor. Your local Taxpayer Advocate will as
                                                                     the interview and reschedule it. The IRS cannot suspend 
sist you if you are unable to resolve the problem with the 
                                                                     the interview if you are there because of an administrative 
supervisor.
                                                                     summons.
For more information, see Publication 1546. See       How            Third party authorization.      If you checked the box in 
To Get Tax Help, near the end of this publication, for more          the signature area of your income tax return (Form 1040, 
information  about  contacting  the  Taxpayer  Advocate              Form 1040A, or Form 1040EZ) to allow the IRS to discuss 
Service.                                                             your return with another person (a third party designee), 
                                                                     this  authorization  does  not  replace  Form  2848.  The  box 
Comments  from  small  business.    The  Small  Business             you checked on your return only authorizes the other per-
and  Agricultural  Regulatory  Enforcement  Ombudsman                son to receive information about the processing of your re-
and 10 Regional Fairness Boards have been established                turn and the status of your refund during the period your 
to  receive  comments  from  small  business  about  federal 
                                                                     return is being processed. For more information, see the 
agency enforcement actions. The Ombudsman will annu-
                                                                     instructions for your return.
ally  evaluate  the  enforcement  activities  of  each  agency 
and  rate  their  responsiveness  to  small  business.  If  you      Confidentiality privilege.      Generally, the same confi-
wish to comment on the enforcement actions of the IRS,               dentiality  protection  that  you  have  with  an  attorney  also 
you can take any of the following steps.                             applies to certain communications that you have with fed-
                                                                     erally authorized practitioners.
Fax your comments to 1-202-481-5719.
                                                                     Confidential communications are those that:
Write to the following address:                                      Advise you on tax matters within the scope of the 
Office of the National Ombudsman                                     practitioner's authority to practice before the IRS,
U.S. Small Business Administration
409 3rd Street, SW                                                   Would be confidential between an attorney and you, 
Washington, DC 20416                                                 and
                                                                     Relate to noncriminal tax matters before the IRS, or

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Relate to noncriminal tax proceedings brought in fed-             more complete discussion of appeal rights is found later 
eral court by or against the United States.                       under Appeal Rights.
In  the  case  of  communications  in  connection  with  the 
promotion of a person's participation in a tax shelter, the       If You Agree
confidentiality privilege does not apply to written commu-
nications between a federally authorized practitioner and         If you agree with the proposed changes, you can sign an 
that person, any director, officer, employee, agent, or rep-      agreement form and pay any additional tax you may owe. 
resentative of that person, or any other person holding a         You  must  pay  interest  on  any  additional  tax.  If  you  pay 
capital or profits interest in that person.                       when you sign the agreement, the interest is generally fig-
A tax shelter is any entity, plan, or arrangement, a sig-         ured from the due date of your return (excluding any ex-
nificant purpose of which is the avoidance or evasion of          tension of time to file) to the date of your payment.
income tax.
                                                                  If you do not pay the additional tax when you sign the 
Recordings. You can make an audio recording of the ex-            agreement, you will receive a bill that includes interest. If 
amination interview. Your request to record the interview         you  pay  the  amount  due  within  10  business  days  of  the 
should be made in writing. You must notify the examiner           billing date, you will not have to pay more interest or pen-
10 days in advance and bring your own recording equip-            alties. This period is extended to 21 calendar days if the 
ment. The IRS also can record an interview. If the IRS ini-       amount due is less than $100,000.
tiates the recording, you must be notified 10 days in ad-
vance  and  you  can  get  a  copy  of  the  recording  at  your  If you are due a refund, you will receive it sooner if you 
expense.                                                          sign the agreement form. You will be paid interest on the 
                                                                  refund.
Transfers to another area. Generally, your return is ex-
amined in the area where you live. But if your return can         If the IRS accepts your tax return as filed, you will re-
be  examined  more  quickly  and  conveniently  in  another       ceive a letter in a few weeks stating that the examiner pro-
area, such as where your books and records are located,           posed  no  changes  to  your  return.  You  should  keep  this 
you can ask to have the case transferred to that area.            letter with your tax records.
Repeat examinations.   The IRS tries to avoid repeat ex-
                                                                  If You Do Not Agree
aminations  of  the  same  items,  but  sometimes  this  hap-
pens. If your tax return was examined for the same items          If you do not agree with the proposed changes, the exam-
in either of the 2 previous years and no change was pro-          iner  will  explain  your  appeal  rights.  If  your  examination 
posed to your tax liability, please contact the IRS as soon       takes place in an IRS office, you can request an immedi-
as possible to see if the examination should be discontin-        ate meeting with the examiner's supervisor to explain your 
ued.                                                              position.  If  an  agreement  is  reached,  your  case  will  be 
                                                                  closed.
The Examination
                                                                  If you cannot reach an agreement with the supervisor at 
An examination usually begins when you are notified that          this meeting, or if the examination took place outside of an 
your return has been selected. The IRS will tell you which        IRS office, the examiner will write up your case explaining 
records you will need. The examination can proceed more           your position and the IRS's position. The examiner will for-
easily if you gather your records before any interview.           ward your case for processing.

Any proposed changes to your return will be explained             Fast track mediation. The IRS offers fast track media-
to  you  or  your  authorized  representative.  It  is  important tion services to help taxpayers resolve many disputes re-
that  you  understand  the  reasons  for  any  proposed           sulting from:
changes.  You  should  not  hesitate  to  ask  about  anything 
                                                                  Examinations (audits),
that is unclear to you.
                                                                  Offers in compromise,
The IRS must follow the tax laws set forth by Congress 
in the Internal Revenue Code. The IRS also follows Treas-         Trust fund recovery penalties, and
ury  Regulations,  other  rules,  and  procedures  that  were 
written  to  administer  the  tax  laws  and  court  decisions.   Other collection actions.
However, the IRS can lose cases that involve taxpayers            Most cases that are not docketed in any court qualify 
with the same issue and still apply its interpretation of the     for  fast  track  mediation.  Mediation  can  take  place  at  a 
law to your situation.                                            conference  you  request  with  a  supervisor,  or  later.  The 
                                                                  process involves an Appeals Officer who has been trained 
Most taxpayers agree to changes proposed by examin-               in mediation. You may represent yourself at the mediation 
ers, and the examinations are closed at this level. If you        session, or someone else can act as your representative. 
do  not  agree,  you  can  appeal  any  proposed  change  by      For more information, see Publication 3605.
following  the  procedures  provided  to  you  by  the  IRS.  A 

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30-day letter and 90-day letter. Within a few weeks af-           Fraudulent tax return,
ter your closing conference with the examiner and/or su-
pervisor, you will receive a package with:                        Penalty, interest, addition to tax, or additional amount 
                                                                  with respect to any tax liability shown on your return or 
A letter (known as a 30-day letter) notifying you of              with respect to any gross misstatement,
your right to appeal the proposed changes within 30 
days,                                                             Penalty, interest, addition to tax, or additional amount 
                                                                  with respect to any reportable transaction that is not 
A copy of the examination report explaining the exam-             adequately disclosed or any listed transaction, or
iner's proposed changes,
                                                                  Criminal penalty.
An agreement or waiver form, and
A copy of Publication 5.                                          Seeking relief from improperly assessed interest. 
                                                                  You can seek relief if interest is assessed for periods dur-
                                                                  ing which interest should have been suspended because 
You generally have 30 days from the date of the 30-day            the IRS did not mail a notice to you in a timely manner.
letter to tell the IRS whether you will accept or appeal the      If you believe that interest was assessed with respect 
proposed changes. The letter will explain what steps you          to a period during which interest should have been sus-
should take, depending on which action you choose. Be             pended, submit Form 843, writing “Section 6404(g) Notifi-
sure to follow the instructions carefully. Appeal Rights are      cation” at the top of the form, with the IRS Service Center 
explained later.                                                  where you filed your return. The IRS will review the Form 
90-day letter.   If you do not respond to the 30-day let-         843 and notify you whether interest will be abated. If the 
ter, or if you later do not reach an agreement with an Ap-        IRS does not abate interest, you can pay the disputed in-
peals Officer, the IRS will send you a 90-day letter, which       terest assessment and file a claim for refund. If your claim 
is also known as a notice of deficiency.                          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 
You  will  have  90  days  (150  days  if  it  is  addressed  to  States District Court or in the United States Court of Fed-
you outside the United States) from the date of this notice       eral Claims.
to file a petition with the Tax Court. Filing a petition with     If you believe that an IRS officer or employee has made 
the  Tax  Court  is  discussed  later  under Appeals  to  the     an unreasonable error or delay in performing a ministerial 
Courts and Tax Court.                                             or managerial act (discussed later under Abatement of In
                                                                  terest Due to Error or Delay by the IRS), file Form 843 with 
         The  notice  will  show  the  90th  (or  150th)  day  by the IRS Service Center where you filed the tax return. If 
TIP      which  you  must  file  your  petition  with  the  Tax   the IRS denies your claim, the Tax Court may be able to 
         Court.                                                   review that determination. See    Tax Court can review fail
                                                                  ure to abate interest later under Abatement of Interest Due 
Suspension  of  interest  and  penalties.    Generally,  the      to Error or Delay by the IRS.
IRS has 3 years from the date you filed your return (or the 
date the return was due, if later) to assess any additional       If  you  later  agree. If  you  agree  with  the  examiner's 
tax. However, if you file your return timely (including ex-       changes  after  receiving  the  examination  report  or  the 
tensions), interest and certain penalties will be suspended       30-day letter, sign and return either the examination report 
if the IRS does not mail a notice to you, stating your liabil-    or the waiver form. Keep a copy for your records. You can 
ity and the basis for that liability, within a 36-month period    pay any additional amount you owe without waiting for a 
beginning on the later of:                                        bill. Include interest on the additional tax at the applicable 
                                                                  rate.  This  interest  rate  is  usually  for  the  period  from  the 
The date on which you filed your tax return, or                   due date of the return (excluding any extension of time to 
                                                                  file) to the date of payment. The examiner can tell you the 
The due date (without extensions) of your tax return.
                                                                  interest rate(s) or help you figure the amount.
If the IRS mails a notice after the 36-month period, interest     You must pay interest on penalties and additions to tax 
and certain penalties applicable to the suspension period         for failing to file returns, for overstating valuations, for un-
will be suspended.                                                derstating valuations on estate and gift tax returns, and for 
The suspension period begins the day after the close of           substantially understating tax liability. Interest is generally 
the 36-month period and ends 21 days after the IRS mails          figured from the date (including extensions) the tax return 
a notice to you stating your liability and the basis for that     is  required  to  be  filed  to  the  date  you  pay  the  penalty 
liability. Also, the suspension period applies separately to      and/or additions to tax.
each notice stating your liability and the basis for that lia-    If you pay the amount due within 10 business days after 
bility received by you.                                           the  date  of  notice  and  demand  for  immediate  payment, 
                                                                  you will not have to pay any additional penalties and inter-
         The suspension does not apply to a:                      est.  This  period  is  extended  to  21  calendar  days  if  the 
CAUTION!                                                          amount due is less than $100,000.

Failuretopay penalty,

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How To Stop Interest From Accruing a deposit, the IRS will not send you a notice of deficiency.
If you do not receive a notice of deficiency, you cannot
If you think that you will owe additional tax at the end of take your case to the Tax Court. See Tax Court, later un-
the examination, you can stop the further accrual of inter- der Appeal Rights.
est by sending money to the IRS to cover all or part of the
amount you think you will owe. Interest on part or all of any Notice mailed. If, after the IRS mails the notice of defi-
amount you owe will stop accruing on the date the IRS re- ciency, you send money without written instructions, it will
ceives your money. be treated as a payment. You will still be able to petition
the Tax Court.
You can send an amount either in the form of a deposit If you send money after receiving a notice of deficiency
in the nature of a cash bond or as a payment of tax. Both a and you have specified in writing that it is a “deposit in the
deposit and a payment stop any further accrual of interest. nature of a cash bond,” the IRS will treat it as a deposit if
However, making a deposit or payment will stop the ac- you send it before either:
crual of interest on only the amount you sent. Because of
The close of the 90-day or 150-day period for filing a
compounding rules, interest will continue to accrue on ac-
petition with the Tax Court to appeal the deficiency, or
crued interest, even though you have paid the underlying
tax. The date the Tax Court decision is final, if you have
filed a petition.
To stop the accrual of interest on both tax and in
TIP terest, you must make a deposit or payment for
both the tax and interest that has accrued as of Using a Deposit To Pay the Tax

the date of deposit or payment. If you agree with the examiner's proposed changes after
the examination, your deposit will be applied against any
Payment or Deposit amount you may owe. The IRS will not mail you a notice of
deficiency and you will not have the right to take your case
Deposits differ from payments in two ways: to the Tax Court.
1. You can have all or part of your deposit returned to
If you do not agree to the full amount of the deficiency
you without filing for a refund. However, if you request
after the examination, the IRS will mail you a notice of de-
and receive your deposit and the IRS later assesses a
ficiency. Your deposit will be applied against the proposed
deficiency for that period and type of tax, interest will
deficiency unless you write to the IRS before the end of
be figured as if the funds were never on deposit. Also,
the 90-day or 150-day period stating that you still want the
your deposit will not be returned if one of the following
money to be treated as a deposit. You will still have the
situations applies:
right to take your case to the Tax Court.
a. The IRS assesses a tax liability.
b. The IRS determines that, by returning the deposit, Installment Agreement Request

it may not be able to collect a future deficiency. You can request a monthly installment plan if you cannot
c. The IRS determines that the deposit should be ap- pay the full amount you owe. To be valid, your request
plied against another tax liability. must be approved by the IRS. However, if you owe
$10,000 or less in tax and you meet certain other criteria,
2. Deposits returned to you will include interest based the IRS must accept your request.
on the Federal short-term rate determined under sec-
tion 6621(b). Before you request an installment agreement,
TIP you should consider other less costly alterna
The deposit returned will be treated as a tax payment to tives, such as a bank loan. You will continue to be
the extent of the disputed tax. A disputed tax means the charged interest and penalties on the amount you owe un
amount of tax specified at the time of deposit as a reason- til it is paid in full.
able estimate of the maximum amount of any tax owed by
you, such as the deficiency proposed in the 30-day letter.
Unless your income is below a certain level, the fee for
Notice not mailed. If you send money before the IRS an approved installment agreement has increased to
mails you a notice of deficiency, you can ask the IRS to $105 ($52 if you make your payments by electronic funds
treat it as a deposit. You must make your request in writ- withdrawal). If your income is below a certain level, you
ing. may qualify to pay a reduced fee of $43.
If, after being notified of a proposed liability but before
the IRS mails you a notice of deficiency, you send an For more information about installment agreements,
amount large enough to cover the proposed liability, it will see Form 9465, Installment Agreement Request.
be considered a payment unless you request in writing
that it be treated as a deposit. Keep copies of all corre- Interest Netting
spondence you send to the IRS.
If the amount you send is at least as much as the pro- If you owe interest to the IRS on an underpayment for the
posed liability and you do not request that it be treated as same period the IRS owes you interest on an

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overpayment, the IRS will figure interest on the underpay- Example. A revenue agent is examining your tax re-
ment and overpayment at the same interest rate (up to the turn. During the middle of the examination, the agent is
amount of the overpayment). As a result, the net rate is sent to an extended training course. The agent's supervi-
zero for that period. sor decides not to reassign your case, so the work is un-
reasonably delayed until the agent returns. Interest from
Abatement of Interest Due to the unreasonable delay can be abated since both the de-
cision to send the agent to the training class and not to re-
Error or Delay by the IRS assign the case are managerial acts.

The IRS may abate (reduce) the amount of interest you How to request abatement of interest. You request an
owe if the interest is due to an unreasonable error or delay abatement (reduction) of interest on Form 843. You
by an IRS officer or employee in performing a ministerial should file the claim with the IRS Service Center where
or managerial act (discussed later). Only the amount of in- you filed the tax return that was affected by the error or
terest on income, estate, gift, generation-skipping, and delay.
certain excise taxes can be reduced. If you have already paid the interest and you would like
a credit or refund of interest paid, you must file Form 843
The amount of interest will not be reduced if you or any- within 3 years from the date you filed your original return
one related to you contributed significantly to the error or or 2 years from the date you paid the interest, whichever
delay. Also, the interest will be reduced only if the error or is later. If you have not paid any of the interest, these time
delay happened after the IRS contacted you in writing limitations for filing Form 843 do not apply.
about the deficiency or payment on which the interest is Generally, you should file a separate Form 843 for each
based. An audit notification letter is such a contact. tax period and each type of tax. However, complete only
one Form 843 if the interest is from an IRS error or delay
The IRS cannot reduce the amount of interest due to a that affected your tax for more than one tax period or for
general administrative decision, such as a decision on more than one type of tax (for example, where 2 or more
how to organize the processing of tax returns. tax years were being examined).
Ministerial act. This is a procedural or mechanical act, If your request for abatement of interest is denied, you
can appeal the decision to the IRS Appeals Office.
not involving the exercise of judgment or discretion, during
the processing of a case after all prerequisites (for exam- Tax Court can review failure to abate interest. The
ple, conferences and review by supervisors) have taken Tax Court can review the IRS's refusal to abate (reduce)
place. A decision concerning the proper application of interest if all of the following requirements are met:
federal tax law (or other federal or state law) is not a min-
You filed a request for abatement of interest (Form
isterial act.
843) with the IRS after July 30,1996.
Example 1. You move from one state to another be- The IRS has mailed you a notice of final determination
fore the IRS selects your tax return for examination. A let- or a notice of disallowance.
ter stating that your return has been selected is sent to
You file a petition with the Tax Court within 180 days
your old address and then forwarded to your new ad-
of the mailing of the notice of final determination or the
dress. When you get the letter, you respond with a re-
notice of disallowance.
quest that the examination be transferred to the area of-
fice closest to your new address. The examination group The following requirements must also be met:
manager approves your request. After your request has For individual and estate taxpayers — your net worth
been approved, the transfer is a ministerial act. The IRS must not exceed $2 million as of the filing date of your
can reduce the interest because of any unreasonable de- petition for review. For this purpose, individuals filing a
lay in transferring the case. joint return shall be treated as separate individuals.
Example 2. An examination of your return reveals tax For charities and certain cooperatives — you must not
due for which a notice of deficiency (90-day letter) will be have more than 500 employees as of the filing date of
issued. After you and the IRS discuss the issues, the no- your petition for review.
tice is prepared and reviewed. After the review process, For all other taxpayers — your net worth must not ex-
issuing the notice of deficiency is a ministerial act. If there ceed $7 million, and you must not have more than 500
is an unreasonable delay in sending the notice of defi- employees as of the filing date of your petition for re-
ciency to you, the IRS can reduce the interest resulting view.
from the delay.

Managerial act. 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. A decision concerning the
proper application of federal tax law (or other federal or
state law) is not a managerial act.

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Abatement of Interest for The 30 days immediately after the offer is rejected.

Individuals Affected by While your timely-filed appeal is being considered by
Presidentially Declared Disasters Appeals.
or Military or Terrorist Actions Also, if the IRS rejects your original offer and you submit a
revised offer within 30 days of the rejection, the IRS gen-
If you are (or were) affected by a Presidentially declared erally will not levy your property while it considers your re-
disaster occurring after 1996 or a terrorist or military ac- vised offer.
tion occurring after September 10, 2001, the IRS may
For more information about submitting an offer in com-
abate (reduce) the amount of interest you owe on certain
promise, see Form 656.
taxes. The IRS may abate interest for the period of any
additional time to file or pay that the IRS provides on ac-
count of the disaster or the terrorist or military action. The
IRS will issue a notice or news release indicating who are Appeal Rights
affected taxpayers and stating the period of relief.
Because people sometimes disagree on tax matters, the
If you are eligible for relief from interest, but were IRS has an appeals system. Most differences can be set-
charged interest for the period of relief, the IRS may retro- tled within this system without expensive and time-con-
actively abate your interest. To the extent possible, the suming court trials.
IRS can take the following actions:
However, your reasons for disagreeing must come
Make appropriate adjustments to your account. within the scope of the tax laws. For example, you cannot
appeal your case based only on moral, religious, political,
Notify you when the adjustments are made.
constitutional, conscientious, or similar grounds.
Refund any interest paid by you where appropriate. In most instances, you may be eligible to take your
case to court if you do not reach an agreement at your ap-
For more information on disaster area losses, see Dis peals conference, or if you do not want to appeal your
aster Area Losses in Publication 547. For more informa- case to the IRS Office of Appeals. See Appeals to the
tion on other tax relief for victims of terrorist attacks, see Courts, later, for more information.
Publication 3920.
Appeal Within the IRS
Offer in Compromise
You can appeal an IRS tax decision to a local Appeals Of-
In certain circumstances, the IRS will allow you to pay less fice, which is separate from and independent of the IRS
than the full amount you owe. If you think you may qualify, office taking the action you disagree with. The Appeals
you should submit your offer by filing Form 656, Offer in Office is the only level of appeal within the IRS. Conferen-
Compromise. The IRS may accept your offer for any of the ces with Appeals Office personnel are held in an informal
following reasons: manner by correspondence, by telephone, or at a per-
There is doubt about the amount you owe (or whether sonal conference.
you owe it). If you want an appeals conference, follow the instruc-
There is doubt as to whether you can pay the amount tions in the letter you received. Your request will be sent to
you owe based on your financial situation. the Appeals Office to arrange a conference at a conven-
ient time and place. You or your representative should be
An economic hardship would result if you had to pay prepared to discuss all disputed issues at the conference.
the full amount owed. Most differences are settled at this level.
Your case presents compelling reasons that the IRS
If agreement is not reached at your appeals confer-
determines are a sufficient basis for compromise.
ence, you may be eligible to take your case to court. See
If your offer is rejected, you have 30 days to ask the Ap- Appeals to the Courts, later.
peals Office of the IRS to reconsider your offer.
Protests and Small Case Requests
The IRS offers fast track mediation services to
TIP help taxpayers resolve many issues including a When you request an Appeals conference, you may also
dispute regarding an offer in compromise. For need to file either a formal written protest or a small case
more information, see Publication 3605. request with the office named in the letter you received.
Also, see the special appeal request procedures in Publi-
Generally, if you submit an offer in compromise, the cation 1660.
IRS will delay certain collection activities. The IRS usually
will not levy (take) your property to settle your tax bill dur-
ing the following periods:
While the IRS is evaluating your offer in compromise.

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Written protest. You need to file a written protest in the Claims, or a United States District Court. These courts are
following cases: independent of the IRS.
All employee plan and exempt organization cases If you elect to bypass the IRS's appeals system, you
without regard to the dollar amount at issue. may be able to take your case to one of the courts listed
All partnership and S corporation cases without regard above. However, a case petitioned to the United States
to the dollar amount at issue. Tax Court will normally be considered for settlement by an
Appeals Officer before the Tax Court hears the case.
All other cases, unless you qualify for the small case
request procedure, or other special appeal proce- If you unreasonably fail to pursue the IRS's ap
dures such as requesting Appeals consideration of peals system, or if your case is intended primarily
liens, levies, seizures, or installment agreements. CAUTION! to cause a delay, or your position is frivolous or
groundless, the Tax Court may impose a penalty of up to
If you must submit a written protest, see the instructions $25,000. See Appeal Within the IRS, earlier.
in Publication 5 about the information you need to provide.
The IRS urges you to provide as much information as you
Prohibition on requests to taxpayers to give up
can, as it will help speed up your appeal. That will save
rights to bring civil action. The Government cannot ask
you both time and money.
you to waive your right to sue the United States or a Gov-
Be sure to send the protest within the time limit ernment officer or employee for any action taken in con-
specified in the letter you received. nection with the tax laws. However, your right to sue can
CAUTION!
be waived if:
Small case request. If the total amount for any tax pe- You knowingly and voluntarily waive that right,

riod is not more than $25,000, you may make a small case The request to waive that right is made in writing to
request instead of filing a formal written protest. In figuring your attorney or other federally authorized practitioner,
the total amount, include a proposed increase or de- or
crease in tax (including penalties), or claimed refund. If
you are making an offer in compromise, include total un- The request is made in person and your attorney or
paid tax, penalty, and interest due. For a small case re- other representative is present.
quest, follow the instructions in our letter to you by send-
ing a letter: Burden of proof. For court proceedings resulting from
examinations started after July 22, 1998, the IRS gener-
Requesting Appeals consideration, ally has the burden of proof for any factual issue if you
have met the following requirements:
Indicating the changes you do not agree with, and
You introduced credible evidence relating to the issue.
Indicating the reasons why you do not agree.
You complied with all substantiation requirements of
the Internal Revenue Code.
Representation
You maintained all records required by the Internal
You can represent yourself at your appeals conference, or Revenue Code.
you can be represented by any federally authorized practi-
You cooperated with all reasonable requests by the
tioner, including an attorney, a certified public accountant,
IRS for information regarding the preparation and rela-
an enrolled actuary, or an enrolled agent.
ted tax treatment of any item reported on your tax re-
If your representative attends a conference without you, turn.
he or she can receive or inspect confidential information You had a net worth of $7 million or less and not more
only if you have filed a power of attorney or a tax informa- than 500 employees at the time your tax liability is
tion authorization. You can use a Form 2848 or any other contested in any court proceeding if your tax return is
properly written power of attorney or authorization. for a corporation, partnership, or trust.
You can also bring witnesses to support your position. The burden of proof does not change on an issue
when another provision of the tax laws requires a
Confidentiality privilege. Generally, the same confiden- CAUTION! specific burden of proof with respect to that issue.
tiality protection that you have with an attorney also ap-
plies to certain communications that you have with feder- Use of statistical information. In the case of an indi-
ally authorized practitioners. See Confidentiality privilege vidual, the IRS has the burden of proof in court proceed-
under If Your Return Is Examined, earlier. ings based on any IRS reconstruction of income solely
through the use of statistical information on unrelated tax-
Appeals to the Courts payers.

If you and the IRS still disagree after the appeals confer-
ence, you may be entitled to take your case to the United
States Tax Court, the United States Court of Federal

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Penalties. The IRS has the burden of initially produc- The reasonable costs of studies, analyses, engineer-
ing evidence in court proceedings with respect to the lia- ing reports, tests, or projects found by the court to be
bility of any individual taxpayer for any penalty, addition to necessary for the preparation of your case.
tax, or additional amount imposed by the tax laws. The reasonable costs of expert witnesses.

Recovering litigation or administrative costs. These Attorney fees that generally may not exceed $125
are the expenses that you pay to defend your position to maximum hourly rate as set by statute and indexed for
the IRS or the courts. You may be able to recover reason- inflation. See Attorney fees, later.
able litigation or administrative costs if all of the following
conditions apply: Reasonable administrative costs. These include the
following costs:
You are the prevailing party.
Any administrative fees or similar charges imposed by
You exhaust all administrative remedies within the the IRS.
IRS.
The reasonable costs of studies, analyses, engineer-
Your net worth is below a certain limit (see Net worth ing reports, tests, or projects.
requirements, later).
The reasonable costs of expert witnesses.
You do not unreasonably delay the proceeding.
Attorney fees that generally may not exceed $125 per
You apply for administrative costs within 90 days of hour. See Attorney fees, later.
the date on which the final decision of the IRS Office
Timing of costs. Administrative costs can be awar-
of Appeals as to the determination of the tax, interest,
ded for costs incurred after the earliest of:
or penalty was mailed to you.
The date the first letter of proposed deficiency is sent
You apply for litigation costs within the time frames
that allows you an opportunity to request administra-
provided by Tax Court Rule 231, found at
tive review in the IRS Office of Appeals,
www.ustaxcourt.gov.
Prevailing party, reasonable litigation costs, and rea- The date you receive notice of the IRS Office of Ap-
sonable administrative costs are explained later. peals' decision, or
The date of the notice of deficiency.
Note. If the IRS denies your award of administrative
costs, and you want to appeal, you must petition the Tax Net worth requirements. An individual taxpayer may
Court within 90 days of the date on which the IRS mails be able to recover litigation or administrative costs if the
the denial notice. following requirements are met:
Prevailing party. Generally, you are the prevailing For individuals — your net worth does not exceed $2
party if: million as of the filing date of your petition for review.
For this purpose, individuals filing a joint return are
You substantially prevail with respect to the amount in
treated as separate individuals.
controversy or on the most significant tax issue or set
of issues in question, and For estates — your net worth does not exceed $2 mil-
lion as of the date of the decedent's death.
You meet the net worth requirements, discussed later.
For charities and certain cooperatives — you do not
You will not be treated as the prevailing party if the Uni- have more than 500 employees as of the filing date of
ted States establishes that its position was substantially your petition for review.
justified. The position of the United States is presumed
not to be substantially justified if the IRS: For all other taxpayers — as of the filing date of your
petition for review, your net worth does not exceed $7
Did not follow its applicable published guidance (such million, and you must not have more than 500 employ-
as regulations, revenue rulings, notices, announce- ees.
ments, private letter rulings, technical advice memo-
randa, and determination letters issued to the tax- Qualified offer rule. You can also receive reasonable
payer) in the proceeding (This presumption can be costs and fees and be treated as a prevailing party in a
overcome by evidence.), or civil action or proceeding if:
Has lost in courts of appeal for other circuits on sub- You make a qualified offer to the IRS to settle your
stantially similar issues. case,
The court will generally decide who is the prevailing The IRS does not accept that offer, and
party.
The tax liability (not including interest, unless interest
Reasonable litigation costs. These include the fol- is at issue) later determined by the court is equal to or
lowing costs: less than the amount of your qualified offer.
Reasonable court costs.

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You must also meet the remaining requirements, including If you receive a Notice of Determination by certified or
the exhaustion of administrative remedies and the net registered mail, you must file a petition for Tax Court
worth requirement, discussed earlier, to get the benefit of review within 90 days of the date of mailing that notice
the qualified offer rule. (150 days if the notice is addressed to you outside the
United States),
Qualified offer. This is a written offer made by you
during the qualified offer period. It must specify both the If during the Tax Court proceeding, you begin to treat
offered amount of your liability (not including interest) and as an employee an individual whose employment sta-
that it is a qualified offer. tus is at issue, the Tax Court will not consider that
To be a qualified offer, it must remain open from the change in its decision,
date it is made until the earliest of: Assessment and collection of tax is suspended while
The date it is rejected, the Tax Court review is taking place,
The date the trial begins, or Payment of the asserted employment tax deficiency is
not required to petition the U.S. Tax Court for a deter-
90 days from the date it is made. mination of employment status.
There can be a de novo review by the Tax Court (a re-
Qualified offer period. This period begins on the day
view which does not consider IRS administrative find-
the IRS mails you the first letter of proposed deficiency
ings), and
that allows you to request review by the IRS Office of Ap-
peals. It ends 30 days before your case is first set for trial. At your request and with the Tax Court's agreement,
small tax case procedures (discussed later) are avail-
Attorney fees. Attorney fees generally may not ex- able to simplify the case resolution process when the
ceed $125 maximum hourly rate as set by statute and in- amount at issue (including additions to tax and penal-
dexed for inflation. However, this amount can be higher in ties) is $50,000 or less for each tax period involved.
certain limited circumstances depending on the level of
difficulty of the issues in the case and the local availability For further information, see Publication 3953, Ques-
of tax expertise. See IRS.gov for more information. tions and Answers About Tax Court Proceedings for De-
termination of Employment Status Under IRC Section
Attorney fees include the fees paid by a taxpayer 7436.
TIP for the services of anyone who is authorized to
practice before the Tax Court or before the IRS. Section 530(a) of the Revenue Act of 1978. This
In addition, attorney fees can be awarded in civil actions section relieves an employer of certain employment tax
for unauthorized inspection or disclosure of a taxpayer's responsibilities for individuals not treated as employees. It
return or return information. also provides relief to taxpayers under audit or involved in
administrative or judicial proceedings.
Fees can be awarded in excess of the actual amount
charged if: Tax Court review of request for relief from joint and
several liability on a joint return. As discussed later, at
You are represented for no fee, or for a nominal fee, Relief from joint and several liability on a joint return under
as a pro bono service, and Claims for Refund, you can request relief from liability for
The award is paid to your representative or to your tax you owe, plus related penalties and interest, that you
representative's employer. believe should be paid by your spouse (or former spouse).
You also can petition (ask) the Tax Court to review your
Jurisdiction for determination of employment status. request for innocent spouse relief or separation of liability
The Tax Court can review IRS employment status deter- if either:
minations (for example, whether individuals hired by you The IRS sends you a determination notice denying, in
are in fact your employees or independent contractors) whole or in part, your request, or
and the amount of employment tax under such determina-
tions. Tax Court review can take place only if, in connec- You do not receive a determination notice from the
tion with an audit of any person, there is a controversy in- IRS within 6 months from the date you file Form 8857.
volving a determination by the IRS that either: If you receive a determination notice, you must petition
One or more individuals performing services for that the Tax Court to review your request during the 90-day
person are employees of that person, or period that begins on the date the IRS mails the notice.
See Publication 971 for more information.
That person is not entitled to relief under Section
530(a) of the Revenue Act of 1978(discussed later). Note. Your spouse or former spouse may file a written
The following rules also apply to a Tax Court review of protest and request an Appeals conference to protest
employment status: your claim of innocent spouse relief or separation of liabil-
ity. See Rev. Proc. 2003-19, which is on page 371 of the
A Tax Court petition to review these determinations Internal Revenue Bulletin 2003-5 at
can be filed only by the person for whom the services www.irs.gov/pub/irsirbs/irb0305.pdf.
are performed,

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Tax Court Generally, the Tax Court hears cases before any tax
has been assessed and paid; however, you can pay the
You can take your case to the United States Tax Court if tax after the notice of deficiency has been issued and still
you disagree with the IRS over: petition the Tax Court for review. If you do not file your pe-
Income tax, tition 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
Estate tax, Tax Court. Under the law, you must pay the tax within 21
days (10 business days if the amount is $100,000 or
Gift tax, more). Collection can proceed even if you think that the
amount is excessive. Publication 594 explains IRS collec-
Employment tax involving IRS employment status de- tion procedures.
terminations, or
Certain excise taxes of private foundations, public If you filed your petition on time, the court will schedule
charities, qualified pension and other retirement plans, your case for trial at a location convenient to you. You can
or real estate investment trusts. represent yourself before the Tax Court or you can be rep-
resented by anyone admitted to practice before that court.
For information on Tax Court review of a determination
of employment status, see Jurisdiction for determination Small tax case procedure. If the amount in your case is
of employment status, earlier. $50,000 or less for any 1 tax year or period, you can re-
quest that your case be handled under the small tax case
For information on Tax Court review of an IRS refusal procedure. If the Tax Court approves, you can present
to abate interest, see Tax Court can review failure to your case to the Tax Court for a decision that is final and
abate interest, earlier under Examination of Returns. that you cannot appeal. You can get more information re-
garding the small tax case procedure and other Tax Court
For information on Tax Court review of Appeals deter- matters from the United States Tax Court, 400 Second
minations with respect to lien notices and proposed lev- Street, N.W., Washington, DC 20217. More information
ies, see Publication 1660. can be found on the Tax Court's website at
www.ustaxcourt.gov.
You cannot take your case to the Tax Court before the
IRS sends you a notice of deficiency. You can only appeal Motion to request redetermination of interest. In cer-
your case if you file a petition within 90 days from the date tain cases, you can file a motion asking the Tax Court to
the notice is mailed to you (150 days if it is addressed to redetermine the amount of interest on either an underpay-
you outside the United States). ment or an overpayment. You can do this only in a situa-
The notice will show the 90th (or 150th) day by tion that meets all of the following requirements:
TIP which you must file your petition with the Tax The IRS has assessed a deficiency that was deter-
Court. mined by the Tax Court.
The assessment included interest.

Withdrawal of notice of deficiency. If you consent, You have paid the entire amount of the deficiency plus
the IRS can withdraw a notice of deficiency. A notice of the interest claimed by the IRS.
deficiency may be rescinded if the notice was issued as a
result of an administrative error; the taxpayer submits in- The Tax Court has found that you made an overpay-
formation establishing the actual tax due is less than the ment.
amount shown in the notice; the taxpayer specifically re- You must file the motion within one year after the decision
quests a conference with the appropriate Appeals office of the Tax Court becomes final.
for the purpose of entering into settlement negotiations.
However, the notice may be rescinded only if the appro- District Court and Court of Federal Claims
priate Appeals office first decides that the case is suscep-
tible to agreement. See Revenue Procedure 98-54 for a Generally, the District Courts and the Court of Federal
more detailed explanation of the requirements. Once with- Claims hear tax cases only after you have paid the entire
drawn, the limits on credits, refunds, and assessments tax and penalties, and filed a claim for a credit or refund.
concerning the notice are void, and you and the IRS have
the rights and obligations that you had before the notice The taxpayer may litigate certain types of employment
was issued. The suspension of any time limitation while tax cases in either the United States District Court or the
the notice of deficiency was issued will not change when United States Court of Federal Claims. Before taxpayers
the notice is withdrawn. can initiate suit in either of these courts with respect to
certain employment taxes, they will have to pay, at a mini-
After the notice is withdrawn, you cannot file a mum, the employment tax assessment attributable to one
petition with the Tax Court based on the notice. employee for any one quarter and file a claim for refund of
CAUTION! Also, the IRS can later issue a notice of defi
the tax. Once the claim for refund is denied or 6 months
ciency in a greater or lesser amount than the amount in elapse without any action by the IRS, the taxpayer may in-
the withdrawn deficiency. itiate suit.

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As explained later under Claims for Refund, you can File your claim by mailing it to the IRS Service Center
file a claim with the IRS for a credit or refund if you think where you filed your original return. File a separate form
that the tax you paid is incorrect or excessive. If your claim for each year or period involved. Include an explanation of
is totally or partially disallowed by the IRS, you should re- each item of income, deduction, or credit on which you
ceive a notice of claim disallowance. If the IRS does not are basing your claim.
act on your claim within 6 months from the date you filed
it, you can then file suit for a refund. Corporations should file Form 1120X, Amended U.S.
Corporation Income Tax Return, or other form appropriate
You generally must file suit for a credit or refund no to the type of credit or refund claimed.
later than 2 years after the IRS informs you that your claim See Publication 3920 for information on filing
has been rejected. However, you can file suit if it has been TIP claims for tax forgiveness for individuals affected
6 months since you filed your claim and the IRS has not by terrorist attacks.
yet delivered a decision.
You can file suit for a credit or refund in your United Requesting a copy of your tax return. You can obtain
States District Court or in the United States Court of Fed- a copy of the actual return and all attachments you filed
eral Claims. However, you cannot appeal to the United with the IRS for an earlier year. This includes a copy of the
States Court of Federal Claims if your claim is for credit or Form W-2 or Form 1099 filed with your return. Use Form
refund of a penalty that relates to promoting an abusive 4506 to make your request. You will be charged a fee,
tax shelter or to aiding and abetting the understatement of which you must pay when you submit Form 4506.
tax liability on someone else's return.
Requesting a copy of your tax account information.
For information about procedures for filing suit in either Use Form 4506-T, Request for Transcript of Tax Return,
court, contact the Clerk of your District Court or of the Uni- to request free copies of your tax return transcript, tax ac-
ted States Court of Federal Claims. count transcript, record of account, verification of nonfil-
ing, or Form W-2, Form 1099 series, Form 1098 series, or
Form 5498 series transcript. The tax return transcript con-
Refund or Credit of Overpayments tains most of the line items of a tax return. A tax account
Before Final Determination transcript contains information on the financial status of
the account, such as payments, penalty assessments,
Any court with proper jurisdiction, including the Tax Court, and adjustments. A record of account is a combination of
can order the IRS to refund any part of a tax deficiency line item information and later adjustments to the account.
that the IRS collects from you during a period when the Form W-2, Form 1099 series, Form 1098 series, or Form
IRS is not permitted to assess that deficiency, or to levy or 5498 series transcript contains data from these informa-
engage in any court proceeding to collect that deficiency. tion returns.
In addition, the court can order a refund of any part of an
overpayment determined by the Tax Court that is not at is- Penalty for erroneous claim for refund. If you claim
sue on appeal to a higher court. The court can order these an excessive amount of tax refund or credit relating to in-
refunds before its decision on the case is final. Taxpayers come tax (other than a claim relating to the earned income
should thoroughly review IRS settlement offers before credit), you may be liable for a penalty of 20% of the
signing a Tax Court Decision document to ensure that all amount that is determined to be excessive. An excessive
adjustments are correct, including the inclusion of any tax amount is the amount of the claim for refund or credit that
credits that the taxpayer is allowed to claim. is more than the amount of claim allowable for the tax
year. The penalty may be waived if you can show that you
Note. The court may no longer order a refund of an had a reasonable basis for making the claim.
overpayment after the case is final.
Generally, the IRS is not permitted to take action on a Time for Filing a Claim for Refund
tax deficiency during:
Generally, you must file a claim for a credit or refund
The 90-day (or 150-day if outside the United States) within 3 years from the date you filed your original return
period that you have to petition a notice of deficiency or 2 years from the date you paid the tax, whichever is
to the Tax Court, or later. If you do not file a claim within this period, you may
The period that the case is under appeal if a bond is no longer be entitled to a credit or a refund.
provided.
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. Returns you filed
Claims for Refund before the due date are considered filed on the due date.
This is true even when the due date is a Saturday, Sun-
If you believe you have overpaid your tax, you have a limi- day, or legal holiday.
ted amount of time in which to file a claim for a credit or
refund. You can claim a credit or refund by filing Form Disaster area claims for refund. If you live in a Presi-
1040X. See Time for Filing a Claim for Refund, later. dentially declared disaster area or are affected by

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terroristic or military action, the deadline to file a claim for If a notice of deficiency was issued to the estate re-
a refund may be postponed. This section discusses the garding its liability for estate tax, the time for petition-
special rules that apply to Presidentially declared disaster ing the Tax Court has passed.
area refunds.
No proceeding is pending for a declaratory judgment
A Presidentially declared disaster is a disaster that oc-
by the Tax Court on whether the estate is eligible to
curred in an area declared by the President to be eligible
pay tax in installments.
for federal assistance under the Disaster Relief and Emer-
gency Assistance Act. The executor has not included any previously litigated
issues in the current suit for refund.
Postponed refund deadlines. The IRS may post-
pone for up to 1 year the deadlines for filing a claim for re- The executor does not discontinue making installment
fund. The postponement can be used by taxpayers who payments timely, while the court considers the suit for
are affected by a Presidentially declared disaster. The IRS refund.
may also postpone deadlines for filing income and em- If in its final decision on the suit for refund the
ployment tax returns, paying income and employment TIP court redetermines the estate's tax liability, the
taxes, and making contributions to a traditional IRA or IRS must refund any part of the estate tax amount
Roth IRA. For more information, see Publication 547. that is disallowed. This includes any part of the disallowed
If any deadline is postponed, the IRS will publicize the amount previously collected by the IRS.
postponement in your area and publish a news release,
revenue ruling, revenue procedure, notice, announce-
Protective claim for refund. If your right to a refund is
ment, or other guidance in the Internal Revenue Bulletin.
contingent on future events and may not be determinable
A list of the areas eligible for assistance under the until after the time period for filing a claim for refund ex-
TIP Disaster Relief and Emergency Assistance Act is pires, you can file a protective claim for refund. A protec-
available at the Federal Emergency Management tive claim can be either a formal claim or an amended re-
Agency (FEMA) website at www.fema.gov and at the IRS turn for credit or refund. Protective claims are often based
website at www.irs.gov. on current litigation or expected changes in the tax law,
other legislation, or regulations. A protective claim pre-
Nonfilers can get refund of overpayments paid within serves your right to claim a refund when the contingency
3-year period. The Tax Court can consider taxes paid is resolved. A protective claim does not have to state a
during the 3-year period preceding the date of a notice of particular dollar amount or demand an immediate refund.
deficiency for determining any refund due to a nonfiler. However, to be valid, a protective claim must:
This means that if you do not file your return, and you re- Be in writing and be signed,
ceive a notice of deficiency in the third year after the due
date (with extensions) of your return and file suit with the Include your name, address, social security number or
Tax Court to contest the notice of deficiency, you may be individual taxpayer identification number, and other
able to receive a refund of excessive amounts paid within contact information,
the 3-year period preceding the date of the notice of defi- Identify and describe the contingencies affecting the
ciency. claim,
The IRS may postpone for up to 1 year certain tax Clearly alert the IRS to the essential nature of the
TIP deadlines, including the time for filing claims for claim, and
refund, for taxpayers who are affected by a terro
rist attack occurring after September 10, 2001. For more Identify the specific year(s) for which a refund is
information, see Publication 3920. sought.
Generally, the IRS will delay action on the protective
Claim for refund by estates electing the installment claim until the contingency is resolved. Once the contin-
method of payment. In certain cases where an estate gency is resolved, the IRS may obtain additional informa-
has elected to make tax payments through the installment tion necessary to process the claim and then either allow
method, the executor can file a suit for refund with a U.S. or disallow the claim.
District Court or the U.S. Court of Federal Claims before Mail your protective claim for refund to the address lis-
all the installment payments have been made. However, ted in the instructions for Form 1040X, under Where To
all the following must be true before a suit can be filed: File.
The estate consists largely of an interest in a
closely-held business. Exceptions

All installment payments due on or before the date the The limits on your claim for refund can be affected by the
suit is filed have been made. type of item that forms the basis of your claim.

No accelerated installment payments have been Special refunds. If you file a claim for refund based on
made. one of the items listed below, the limits discussed earlier
No Tax Court case is pending with respect to any es-
tate tax liability.

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under Time for Filing a Claim for Refund may not apply. person was authorized to act on your behalf in finan-
These special items are: cial matters during any part of the period described in
A bad debt, that paragraph, the beginning and ending dates of the
period of time the person was so authorized.
A worthless security, The period of limitations will not be suspended on
A payment or accrual of foreign tax, any claim for refund that (without regard to this
CAUTION! provision) was barred as of July 22, 1998.
A net operating loss carryback, and
A carryback of certain tax credits. Limit on Amount of Refund

The limits discussed earlier also may not apply if you If you file your claim within 3 years after filing your return,
have signed an agreement to extend the period of assess- the credit or refund cannot be more than the part of the tax
ment of tax. paid within the 3 years (plus the length of any extension of
time granted for filing your return) before you filed the
For information on special rules on filing claims
claim.
TIP for an individual affected by a terrorist attack, see
Publication 3920. Example 1. You made estimated tax payments of
$1,000 and got an automatic extension of time from April
Periods of financial disability. If you are an individual 15, 2003, to August 15, 2003, to file your 2002 income tax
(not a corporation or other taxpaying entity), the period of return. When you filed your return on that date, you paid
limitations on credits and refunds can be suspended dur- an additional $200 tax. Three years later, on August 15,
ing periods when you cannot manage your financial affairs 2006, you file an amended return and claim a refund of
because of physical or mental impairment that is medi- $700. Because you filed within 3 years after filing your re-
cally determinable and either: turn, you could get a refund of any tax paid after April 15,
2003.
Has lasted or can be expected to last continuously for
at least 12 months, or Example 2. The situation is the same as in Example 1,
Can be expected to result in death. except that you filed your return on October 31, 2003, 2
months after the extension period ended. You paid an ad-
The period for filing a claim for refund will not be ditional $200 on that date. Three years later, on October
suspended for any time that someone else, such 27, 2006, you file an amended return and claim a refund
CAUTION! as your spouse or guardian, was authorized to of $700. Although you filed your claim within 3 years from
act for you in financial matters. the date you filed your original return, the refund is limited
to $200. The estimated tax of $1,000 was paid before the
To claim financial disability, you generally must submit 3 years plus the 4-month extension period.
the following statements with your claim for credit or re-
fund: Claim filed after the 3-year period. If you file a claim af-
ter the 3-year period, but within 2 years from the time you
1. A written statement signed by a physician, qualified to paid the tax, the credit or refund cannot be more than the
make the determination, that sets forth: tax you paid within the 2 years immediately before you
a. The name and a description of your physical or filed the claim.
mental impairment, Example. You filed your 2002 tax return on April 15,
b. The physician's medical opinion that your physical 2003. You paid $500 in tax. On November 2, 2004, after
or mental impairment prevented you from manag- an examination of your 2002 return, you had to pay $200
ing your financial affairs, in additional tax. On May 2, 2006, you file a claim for a re-
fund of $300. Your refund will be limited to the $200 you
c. The physician's medical opinion that your physical paid during the 2 years immediately before you filed your
or mental impairment was or can be expected to claim.
result in death, or that it has lasted (or can be ex-
pected to last) for a continuous period of not less
Processing Claims for Refund
than 12 months, and
d. To the best of the physician's knowledge, the spe- Claims are usually processed shortly after they are filed.
cific time period during which you were prevented Your claim may be denied, accepted as filed, or it may be
by such physical or mental impairment from man- examined. If a claim is examined, the procedures are al-
aging your financial affairs, and most the same as in the examination of a tax return.
2. A written statement by the person signing the claim However, if you are filing a claim for credit or refund
for credit or refund that no person, including your based only on contested income tax or on estate tax or
spouse, was authorized to act on your behalf in finan- gift tax issues considered in previously examined returns
cial matters during the period described in paragraph and you do not want to appeal within the IRS, you should
(1)(d) of the physician's statement. Alternatively, if a request in writing that the claim be immediately rejected. A

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notice of claim disallowance will then be promptly sent to Past-due, legally enforceable state income tax ob-
you. You have 2 years from the date of mailing of the no- ligation. This is an obligation (debt):
tice of disallowance to file a refund suit in a United States Established by a court decision or administrative hear-
District Court or in the United States Court of Federal ing and no longer subject to judicial review, or
Claims.
That is assessed, uncollected, can no longer be rede-
Explanation of Any Claim termined, and is less than 10 years overdue.
for Refund Disallowance Offset priorities. Overpayments are offset in the fol-
lowing order:
The IRS must explain to you the specific reasons why
your claim for refund is disallowed or partially disallowed. 1. Federal income tax owed.
Claims for refund are disallowed based on a preliminary 2. Past-due child support.
review or on further examination. Some of the reasons
your claim may be disallowed include the following: 3. Past-due, legally enforceable debt owed to a federal
agency.
It was filed late.
4. Past-due, legally enforceable state income tax debt.
It was based solely on the unconstitutionality of the
revenue acts. 5. Future federal income tax liability.

It was waived as part of a settlement. Note. If more than one state agency requests an offset
for separate debts, the offsets apply against your overpay-
It covered a tax year or issues which were part of a ment in the order in which the debts accrued. In addition,
closing agreement or an offer in compromise. state income tax includes any local income tax adminis-
It was related to a return closed by a final court order. tered by the chief tax administration agency of a state.

If your claim is disallowed for these reasons, or any other Note. The Tax Court cannot decide the validity or mer-
reason, the IRS must send you an explanation. its of the credits or offsets (for example, collection of delin-
quent child support or student loan payments) made that
reduce or eliminate a refund to which you were otherwise
Reduced Refund
entitled.

Your refund may be reduced by an additional tax liability. Injured spouse exception. When a joint return is filed
Also, your refund may be reduced by amounts you owe and the refund is used to pay one spouse's past-due child
for past-due child support, debts you owe to another fed- support, spousal support, or a federal debt, the other
eral agency, or past-due legally enforceable state income spouse can be considered an injured spouse. An injured
tax obligations. You will be notified if this happens. For spouse can get a refund for his or her share of the over-
those reductions, you cannot use the appeal and refund payment that would otherwise be used to pay the
procedures discussed in this publication. However, you past-due amount.
may be able to take action against the other agency. You are considered an injured spouse if:
Offset of past-due state income tax obligations 1. You are not legally obligated to pay the past-due
against overpayments. Federal tax overpayments can amount and
be used to offset past-due, legally enforceable state in- 2. You meet any of the following conditions:
come tax obligations. For the offset procedure to apply,
your federal income tax return must show an address in a. You made and reported tax payments (such as
the state that requests the offset. In addition, the state federal income tax withheld from wages or estima-
must first: ted tax payments).
Notify you by certified mail with return receipt that the b. You had earned income (such as wages, salaries,
state plans to ask for an offset against your federal in- or self-employment income) and claimed the
come tax overpayment, earned income credit or the additional child tax
credit.
Give you at least 60 days to show that some or all of
the state income tax is not past due or not legally en- c. You claimed a refundable credit, such as the
forceable, health coverage tax credit.

Consider any evidence from you in determining that Note. If your residence was in a community property
income tax is past due and legally enforceable, state at any time during the year, you can file Form 8379
Satisfy any other requirements to ensure that there is even if only item (1) above applies.
a valid past-due, legally enforceable state income tax If you are an injured spouse, you can obtain your por-
obligation, and tion of the joint refund by completing Form 8379. Follow
the instructions on the form.
Show that all reasonable efforts to obtain payment
have been made before requesting the offset.

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Relief from joint and several liability on a joint return. Check the status of your 2013 refund with Where's My
Generally, joint and several liability applies to all joint re- Refund? Go to IRS.gov or the IRS2Go app, and click
turns. This means that both you and your spouse (or for- on Where's My Refund? You'll get a personalized re-
mer spouse) are liable for any tax shown on a joint return fund date as soon as the IRS processes your tax re-
plus any understatement of tax that may become due turn and approves your refund. If you efile, your re-
later. This is true even if a divorce decree states that a for- fund status is usually available within 24 hours after
mer spouse will be responsible for any amounts due on the IRS receives your tax return or 4 weeks after
previously filed joint returns. you've mailed a paper return.
In some cases, a spouse will be relieved of the tax, in-
Check the status of your amended return. Go to
terest, and penalties on a joint tax return. Three types of
IRS.gov and enter Where's My Amended Return? in
relief are available.
the search box.
Innocent spouse relief.
Download forms, instructions, and publications, in-
Separation of liability. cluding some accessible versions.
Order free transcripts of your tax returns or tax ac-
Equitable relief. count using the Order a Transcript tool on IRS.gov or
IRS2Go. Tax return and tax account transcripts are
Form 8857. Each kind of relief is different and has dif-
generally available for the current year and past three
ferent requirements. You must file Form 8857, Request for
years.
Innocent Spouse Relief, to request relief. See the instruc-
tions for Form 8857 and Publication 971 for more informa- Figure your income tax withholding with the IRS
tion on these kinds of relief and who may qualify for them. Withholding Calculator on IRS.gov. Use it if you've
had too much or too little withheld, your personal sit-
uation has changed, you're starting a new job or you
just want to see if you're having the right amount with-
How To Get Tax Help
held.
Go online, use a smart phone, call or walk in to an office Determine if you might be subject to the Alternative
near you. Whether it's help with a tax issue, preparing Minimum Tax by using the Alternative Minimum Tax
your tax return or picking up a free publication or form, get Assistant on IRS.gov.
the help you need the way you want it.
Locate the nearest Taxpayer Assistance Center using
Free help with your tax return. Free help in preparing the Office Locator tool on IRS.gov or IRS2Go. Stop by
your return is available nationwide from IRS-certified vol- most business days for face-to-face tax help, no ap-
unteers. The Volunteer Income Tax Assistance (VITA) pointment necessary — just walk in. An employee can
program is designed to help low-to-moderate income, eld- explain IRS letters, request adjustments to your tax
erly, persons with disabilities, and limited English profi- account or help you set up a payment plan. Before
cient taxpayers. The Tax Counseling for the Elderly (TCE) you visit, check the Office Locator for the address,
program is designed to assist taxpayers age 60 and older phone number, hours of operation and the services
with their tax returns. Most VITA and TCE sites offer free provided. If you have an ongoing tax account problem
electronic filing and all volunteers will let you know about or a special need, such as a disability, you can re-
credits and deductions you may be entitled to claim. quest an appointment. Call the local number listed in
Some VITA and TCE sites provide taxpayers the opportu- the Office Locator, or look in the phone book under
nity to prepare their return with the assistance of an United States Government, Internal Revenue Service.
IRS-certified volunteer. To find the nearest VITA or TCE Locate the nearest volunteer help site with the VITA
site, visit IRS.gov or call 1-800-906-9887. Locator Tool on IRS.gov. Low-to-moderate income,
As part of the TCE program, AARP offers the Tax-Aide elderly, persons with disabilities, and limited English
counseling program. To find the nearest AARP Tax-Aide proficient taxpayers can get free help with their tax re-
site, visit AARP's website at www.aarp.org/money/taxaide turn from the nationwide Volunteer Income Tax Assis-
or call 1-888-227-7669. tance (VITA) program. The Tax Counseling for the
For more information on these programs, go to IRS.gov Elderly (TCE) program helps taxpayers 60 and older
and enter “VITA” in the search box. with their tax returns. Most VITA and TCE sites offer
Internet. IRS.gov and IRS2Go are ready when free electronic filing and some provide IRS-certified
you are — every day, every night, 24 hours a day, volunteers who can help prepare your tax return.
7 days a week. AARP offers the Tax-Aide counseling program as part
of the TCE program. Visit AARP's website to find the
Apply for an Employer Identification Number (EIN). Go nearest Tax-Aide location.
to IRS.gov and enter Apply for an EIN in the search
box. Research your tax questions.

Request an Electronic Filing PIN by going to IRS.gov Search publications and instructions by topic or key-
and entering Electronic Filing PIN in the search box. word.

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Read the Internal Revenue Code, regulations, or other Identification Number, date of birth, street address
official guidance. and ZIP code.
Read Internal Revenue Bulletins. Call for TeleTax topics, 1-800-829-4477, to listen to
pre-recorded messages covering various tax topics.
Sign up to receive local and national tax news by
email. Call to ask tax questions, 1-800-829-1040.

Call using TTY/TDD equipment, 1-800-829-4059 to
Phone.You can call the IRS, or you can carry it in
ask tax questions or order forms and publications. The
your pocket with the IRS2Go app on your smart
TTY/TDD telephone number is for people who are
phone or tablet.
deaf, hard of hearing, or have a speech disability.
Download the free IRS2Go mobile app from the These individuals can also contact the IRS through re-
iTunes app store or from Google Play. Use it to watch lay services such as the Federal Relay Service availa-
the IRS YouTube channel, get IRS news as soon as ble at www.gsa.gov/fedrelay.
it's released to the public, order transcripts of your tax
returns or tax account, check your refund status, sub- Walk-in. You can find a selection of forms, publi-
scribe to filing season updates or daily tax tips, and cations and services — in-person, face-to-face.
follow the IRS Twitter news feed, @IRSnews, to get
the latest federal tax news, including information Products. You can walk in to some post offices, libra-
about tax law changes and important IRS programs. ries, and IRS offices to pick up certain forms, instruc-
Call to locate the nearest volunteer help site, tions, and publications. Some IRS offices, libraries,
1-800-906-9887. Low-to-moderate income, elderly, and city and county government offices have a collec-
persons with disabilities, and limited English proficient tion of products available to photocopy from reprodu-
taxpayers can get free help with their tax return from cible proofs.
the nationwide Volunteer Income Tax Assistance Services. You can walk in to your local TAC (Taxpayer
(VITA) program. The Tax Counseling for the Elderly Assistance Center) most business days for personal,
(TCE) program helps taxpayers 60 and older with their face-to-face tax help. An employee can explain IRS
tax returns. Most VITA and TCE sites offer free elec- letters, request adjustments to your tax account, or
tronic filing. Some VITA and TCE sites provide help you set up a payment plan. If you need to resolve
IRS-certified volunteers who can help prepare your a tax problem, have questions about how the tax law
tax return. Through the TCE program, AARP offers the applies to your individual tax return, or you are more
Tax-Aide counseling program; call 1-888-227-7669 to comfortable talking with someone in person, visit your
find the nearest Tax-Aide location. local TAC where you can talk with an IRS representa-
Call to check the status of your 2013 refund, tive face-to-face. No appointment is necessary—just
1-800-829-1954 or 1-800-829-4477. The automated walk in. Before visiting, check www.irs.gov/
Where's My Refund? information is available 24 hours localcontacts for hours of operation and services pro-
a day, 7 days a week. If you efile, your refund status vided.
is usually available within 24 hours after the IRS re-
Mail. You can send your order for forms, instruc-
ceives your tax return or 4 weeks after you've mailed a
tions, and publications to the address below. You
paper return. Before you call, have your 2013 tax re-
should receive a response within 10 business
turn handy so you can provide your social security
days after your request is received.
number, your filing status, and the exact whole dollar
amount of your refund. Where's My Refund? can give Internal Revenue Service
you a personalized refund date as soon as the IRS 1201 N. Mitsubishi Motorway
processes your tax return and approves your refund. Bloomington, IL 61705-6613
Where's My Refund? includes information for the most
recent return filed in the current year and does not in-
clude information about amended returns. The Taxpayer Advocate Service Is Here to Help You.
Call the Amended Return Hotline, 1-866-464-2050, to The Taxpayer Advocate Service (TAS) is your voice at the
check the status of your amended return. IRS. Our job is to ensure that every taxpayer is treated
fairly and that you know and understand your rights.
Call to order forms, instructions and publications,
1-800-TAX-FORM (1-800-829-3676) to order cur- What can TAS do for you? We can offer you free help
rent-year forms, instructions and publications, and with IRS problems that you can't resolve on your own. We
prior-year forms and instructions (limited to 5 years). know this process can be confusing, but the worst thing
You should receive your order within 10 business you can do is nothing at all! TAS can help if you can't re-
days. solve your tax problem and:
Call to order transcripts of your tax returns or tax ac Your problem is causing financial difficulties for you,
count, 1-800-908-9946. Follow the prompts to provide your family, or your business.
your Social Security Number or Individual Taxpayer

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You face (or your business is facing) an immediate rectory and at www.irs.gov/advocate, or call us toll-free at
threat of adverse action. 1-877-777-4778.

You've tried repeatedly to contact the IRS but no one How else does TAS help taxpayers? TAS also works
has responded, or the IRS hasn't responded by the to resolve large-scale, systemic problems that affect many
date promised. taxpayers. If you know of one of these broad issues,
If you qualify for our help, you'll be assigned to one ad- please report it to us through our Systemic Advocacy
vocate who'll be with you at every turn and will do every- Management System at www.irs.gov/sams.
thing possible to resolve your problem. Here's why we can
help: Low Income Taxpayer Clinics. Low Income Taxpayer
Clinics (LITCs) serve individuals whose income is below a
TAS is an independent organization within the IRS.
certain level and need to resolve tax problems such as au-
Our advocates know how to work with the IRS.
dits, appeals, and tax collection disputes. Some clinics
Our services are free and tailored to meet your needs. can provide information about taxpayer rights and respon-
sibilities in different languages for individuals who speak
We have offices in every state, the District of Colum- English as a second language. Visit
bia, and Puerto Rico. www.TaxpayerAdvocate.irs.gov or see IRS Publication
4134, Low Income Taxpayer Clinic List.
How can you reach us? If you think TAS can help you,
call your local advocate, whose number is in your local di-

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                   To help us develop a more useful index, please let us know if you have ideas for index entries.
Index              See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
A                                      H                                   P
Abatement of interest (See Interest,   Help (See Tax help)                 Penalties, suspended       5
  abatement)                                                               Practitioners, federally authorized:
Appeal rights   8 9 12,  ,                                                  Confidential communications                   3 9, 
 (See also Tax Court)                  I                                   Presidentially declared disaster                   14
Assistance (See Tax help)              Injured spouse  16                  Publications (See Tax help)
Authorization, third party     3       Innocent spouse relief   11 17, 
                                       Installment agreement    6
                                       Installment method:                 R
B                                        Estates, claim for refund by 14   Refund 13 15 16, , 
Burden of proof  9                     Interest:                            Reduced   16
                                         Abatement:                        Refund deadline postponement                       14
                                           Disaster areas  8               Refund or credit before court 
C                                          Error or delay by IRS 7          decision  13
Civil action (See Waivers, tax suits,      Terrorist attacks 8             Rights:
  civil action)                          Netting, overlapping               Communications, privileged                   3 9, 
Claim for refund 13                        underpayments and                Requests to waive 9
  Disallowance   16                        overpayments   6
  Estates on installment method   14     Suspended   5
  Periods of financial disability 15                                       S
Comments on publication        2                                           Suggestions for publication                   2
Communications, privileged        3 9, J
Confidentiality  3 9,                  Joint and several liability, relief 
                                         from 11 17,                       T
                                                                           Tax Court 9 12, 
D                                                                           Employment status, review of                  11
Disability (See Financial disability,  L                                    Innocent spouse relief, review of 
  periods of)                          Losses:                              request for    11
Disaster areas, abatement of             Disaster area 13                   Refund or credit before decision                  13
  interest  8                          Low Income Taxpayer Clinics     19  Tax help 17
                                                                           Taxpayer Advocate  3
                                                                           Taxpayer Advocate Service                     3
E                                      M                                   Terrorist attacks, abatement of 
Employment status, Tax Court           Mediation, fast track  4             interest 8
  review of   11                       More information 2                  Third party authorization   3
Estates:                                                                   TTY/TDD information 17
  Claim for refund 14
Examination of returns       2         N
                                       Notice of deficiency:               W
                                         Timely mailing 5                  Waivers:
F                                      Notices:                             Tax suits, civil action   9
Fast track mediation       4             Third party contacts 3
Financial disability, periods of:
  Claim for refund 15                                                      Z
Form:                                  O                                   Zero rate, overlapping periods of 
  8379 16                              Offer in compromise    8             interest (See Interest, netting)
  8857 17                              Overpayments:
Free tax services  17                    Offsets against state tax 16

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