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Chapter 7
How To Get Tax Help(p40)

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You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.


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Contacting your Taxpayer Advocate.(p40)


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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.


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Taxpayer Advocacy Panel (TAP).(p40)		 spacer

The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to 
www.improveirs.org.


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Low Income Taxpayer Clinics (LITCs).(p40)		 spacer

LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office.


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Free tax services.(p40)


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To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Download forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at 
    www.irs.gov/individuals.
  • Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.

Phone. Many services are available by phone. 
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  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. To check the status of your 2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.
 ____ 

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis. 
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  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

 
National Distribution Center 
P.O. Box 8903 
Bloomington, IL 61702-8903

CD/DVD for tax products. You can order Publication 1796, IRS Tax Products CD/DVD, and obtain:

  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Bonus: Historical Tax Products DVD - Ships with the final release.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • The CD which is released twice during the year. 
    – The first release will ship the beginning of January 2008. 
    – The final release will ship the beginning of March 2008.

Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.

CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes:

  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
  • All the business tax forms, instructions, and publications needed to successfully manage a business.
  • Tax law changes for 2007.
  • Tax Map: an electronic research tool and finding aid.
  • Web links to various government agencies, business associations, and IRS organizations.
  • "Rate the Product" survey—your opportunity to suggest changes for future editions.
  • A site map of the CD to help you navigate the pages of the CD with ease.
  • An interactive "Teens in Biz" module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.


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Appendices(p41)


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There are sixteen appendices.

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.

Appendices B-1 through B-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.

Appendices C-1 through C-5 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.

If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)

Appendix A-1. Inclusion Amounts for Cars First Leased in 1998 through 2002

    Tax Year of Lease1
Fair Market Value For Lease Term Beginning in 1998 For Lease Term Beginning in 1999 For Lease Term Beginning in 2000 For Lease Term Beginning in 2001 For Lease Term Beginning in 2002
Overmmm Not Overmmm 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$15,500 $15,800 $0 $6 $12 $11 $6
15,800 16,100 14 14 23 22 13
16,100 16,400 25 23 34 33 19
16,400 16,700 36 32 45 44 26
16,700 17,000 47 41 57 56 31
17,000 17,500 62 53 72 70 40
17,500 18,000 80 68 91 89 50
18,000 18,500 99 82 109 107 61
18,500 19,000 117 96 128 125 72
19,000 19,500 136 111 147 143 82
19,500 20,000 154 126 166 162 93
20,000 20,500 173 140 185 181 103
20,500 21,000 191 155 204 199 114
21,000 21,500 209 169 222 217 123
21,500 22,000 228 183 241 236 134
22,000 23,000 255 206 269 263 150
23,000 24,000 292 235 306 300 171
24,000 25,000 329 264 345 337 192
25,000 26,000 366 293 381 373 213
26,000 27,000 403 322 419 410 234
27,000 28,000 439 351 457 447 255
28,000 29,000 477 380 494 484 276
29,000 30,000 513 410 532 520 296
30,000 31,000 550 439 570 557 318
31,000 32,000 587 468 607 594 338
32,000 33,000 624 497 645 631 360
33,000 34,000 661 527 683 667 381
34,000 35,000 697 556 720 705 402
35,000 36,000 735 585 757 741 422
36,000 37,000 771 614 795 778 443
37,000 38,000 808 643 833 815 464
38,000 39,000 845 672 870 851 485
39,000 40,000 882 702 908 888 506
40,000 41,000 919 731 946 925 527
41,000 42,000 955 760 983 962 549
42,000 43,000 992 789 1,021 998 570
43,000 44,000 1,028 819 1,058 1,036 590
44,000 45,000 1,066 848 1,095 1,072 611
45,000 46,000 1,102 877 1,133 1,108 632
46,000 47,000 1,140 906 1,171 1,145 653
47,000 48,000 1,176 935 1,208 1,183 674
48,000 49,000 1,213 964 1,246 1,219 695
49,000 50,000 1,250 993 1,284 1,256 717
50,000 51,000 1,286 1,023 1,321 1,293 737
51,000 52,000 1,324 1,052 1,359 1,330 758
52,000 53,000 1,360 1,081 1,396 1,366 779
53,000 54,000 1,398 1,110 1,433 1,403 800
54,000 55,000 1,434 1,140 1,471 1,439 821
55,000 56,000 1,471 1,169 1,508 1,476 842
56,000 57,000 1,508 1,198 1,546 1,514 863
57,000 58,000 1,544 1,227 1,584 1,550 883
58,000 59,000 1,582 1,256 1,621 1,586 905
59,000 60,000 1,619 1,285 1,659 1,624 925
60,000 62,000 1,674 1,329 1,715 1,678 957
62,000 64,000 1,747 1,387 1,790 1,752 999
64,000 66,000 1,821 1,446 1,865 1,825 1,041
66,000 68,000 1,894 1,504 1,941 1,900 1,083
68,000 70,000 1,968 1,563 2,016 1,972 1,125
70,000 72,000 2,042 1,621 2,092 2,047 1,166
72,000 74,000 2,115 1,679 2,166 2,120 1,208
74,000 76,0002 2,189 1,738 2,241 2,193 1,250
1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease.
mmFor 1998, Revenue Procedure 98-30 (1998-1 CB 930)
mmFor 1999, Revenue Procedure 99-14 (1999-5 IRB 56)
mmFor 2000, Revenue Procedure 2000-18 (2000-9 IRB 274)
mmFor 2001, Revenue Procedure 2001-19 (2001-9 IRB 732)
mmFor 2002, Revenue Procedure 2002-14 (2002-5 IRB 450)
mmIf you leased an electric car, use Appendix B.

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2003

Fair Market Value Tax Year of Lease1
Overmmm Not Overmmm 1st 2nd 3rd 4th 5th and Later
$18,000 $18,500 $10 $22 $33 $40 $45
18,500 19,000 12 26 39 46 53
19,000 19,500 14 30 44 53 61
19,500 20,000 15 34 50 59 69
20,000 20,500 17 37 56 66 77
20,500 21,000 19 41 61 73 85
21,000 21,500 21 45 66 80 92
21,500 22,000 22 49 72 87 100
22,000 23,000 25 54 81 97 111
23,000 24,000 28 62 92 110 127
24,000 25,000 32 70 103 123 143
25,000 26,000 35 77 115 137 158
26,000 27,000 39 85 125 151 174
27,000 28,000 42 92 137 165 189
28,000 29,000 46 100 148 178 204
29,000 30,000 49 108 159 191 221
30,000 31,000 52 115 171 205 236
31,000 32,000 56 123 182 218 251
32,000 33,000 59 130 194 231 267
33,000 34,000 63 138 204 245 283
34,000 35,000 66 146 215 259 298
35,000 36,000 70 153 227 272 314
36,000 37,000 73 161 238 285 330
37,000 38,000 77 168 249 299 346
38,000 39,000 80 176 260 313 361
39,000 40,000 83 184 272 326 376
40,000 41,000 87 191 283 340 391
41,000 42,000 90 199 294 353 407
42,000 43,000 94 206 306 366 423
43,000 44,000