Instructions For Form 720 - Quarterly Federal Excise Tax Return

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Any additional information required by the regulations.

A detailed description of the problem.

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The amount of the claim.

Previous attempts to solve the problem and the office you

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contacted.

How you figured the claim amount.

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Any other information to support the claim.

A description of the hardship you are facing (if applicable).

Claim requirement. Generally, the claim must be filed

You may contact a Taxpayer Advocate by calling a

within 3 years from the time the return was filed or 2 years

toll-free number, 1-877-777-4778. Persons who have

from the time the tax was paid, whichever is later.

access to TTY/TDD equipment may call 1-800-829-4059

and ask for Taxpayer Advocate assistance. If you prefer,

Tax

CRN

you may call, write, or fax the Taxpayer Advocate office in

Ozone-depleting chemicals (ODCs)

398

your area. See Pub. 1546, The Taxpayer Advocate Service

Oil spill liability

349

of the IRS, for a list of addresses and numbers.

Truck, trailer, and semitrailer chassis and bodies, and

383

tractors

Privacy Act and Paperwork Reduction Act Notice. We

Passenger vehicles (luxury tax)

392

ask for the information on these forms in order to carry out

Taxable tires other than biasply or super single tires

396

the Internal Revenue laws of the United States. We need it

to figure and collect the right amount of tax. Miscellaneous

Taxable tires, biasply or super single tires (other than

304

super single tires designed for steering)

excise taxes are imposed under Subtitle D of the Internal

Revenue Code. These forms are used to determine the

Taxable tires, super single tires designed for steering

305

amount of tax that you owe. Section 6011 requires you to

Gas guzzler automobiles

340

provide the requested information. Section 6109 requires

you to provide your TIN. Routine uses of this information

Vaccines

397

include giving it to the Department of Justice for civil and

Sport fishing equipment

341

criminal litigation, and cities, states, and the District of

Fishing rods and fishing poles

308

Columbia for use in administering their tax laws. We may

also disclose this information to other countries under a tax

Fishing tackle boxes

387

treaty, to federal and state agencies to enforce federal

Electric outboard motors

342

nontax criminal laws, or to federal law enforcement and

Bows, quivers, broadheads, and points

344

intelligence agencies to combat terrorism. If you fail to

provide this information in a timely manner, you may be

Arrow shafts

389

liable for penalties and interest.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

Unresolved Tax Issues

unless the form displays a valid OMB control number. Books

If you have attempted to deal with an IRS problem

or records relating to a form or its instructions must be

unsuccessfully, you should contact the Taxpayer Advocate.

retained as long as their contents may become material in

The Taxpayer Advocate independently represents your

the administration of any Internal Revenue law. Generally,

interests and concerns within the IRS by protecting your

tax returns and return information are confidential, as

rights and resolving problems that have not been fixed

required by section 6103.

through normal channels.

While Taxpayer Advocates cannot change the tax law or

The time needed to complete and file these forms and

make a technical tax decision, they can clear up problems

related schedules will vary depending on individual

that resulted from previous contacts and ensure that your

circumstances. The estimated average times are:

case is given a complete and impartial review.

Form

Recordkeeping

Learning about

Preparing and

Your assigned personal advocate will listen to your point

the law or

sending the

of view and will work with you to address your concerns.

the form

form to the IRS

You can expect the advocate to provide you with:

720

22 hr., 58 min.

1 hr., 43 min.

5 hr., 46 min.

•

A ‘‘fresh look’’ at your new or ongoing problem,

720-V

1 hr., 11 min.

— —

1 min.

•

Timely acknowledgment,

Sch. A

3 hr., 49 min.

— —

3 min.

•

The name and phone number of the individual assigned

Sch. T

2 hr., 23 min.

— —

2 min.

Sch. C

34 hr., 55 min.

42 min.

1hr., 18 min.

to your case,

720X

6 hr., 13 min.

18 min.

24 min.

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Updates on progress,

6197

4 hr., 18 min.

12 min.

16 min.

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Timeframes for action,

6627

9 hr., 3 min.

6 min.

14 min.

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Speedy resolution, and

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Courteous service.

If you have comments concerning the accuracy of these

time estimates or suggestions for making these forms and

When contacting the Taxpayer Advocate, you should

related schedules simpler, we would be happy to hear from

provide the following information.

you. You can write to the Internal Revenue Service, Tax

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Your name, address, and taxpayer identification number

Products Coordinating Committee, SE:W:CAR:MP:T:T:SP,

(TIN).

1111 Constitution Ave. NW, IR-6406, Washington, DC

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The name and telephone number of an authorized contact

20224. Do not send the tax forms to this office. Instead, see

person and the hours he or she can be reached.

Where To File on page 1.

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The type of tax return and year(s) or period(s) (for

quarterly returns) involved.

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Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2006 Page 15

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