Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2002 Page 2
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When you claimed an adjustment, or
The private delivery service can tell you how to get
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When you filed a claim for a refund.
written proof of the mailing date.
Private delivery services cannot deliver items to
Penalties and Interest
!
P.O. boxes. You must use the U.S. Postal Service
Avoid penalties and interest by filing returns and
to mail any item to an IRS P.O. box address.
CAUTION
depositing and paying taxes when due. The law provides
penalties for filing a return late; depositing taxes late;
Unresolved Tax Issues
paying taxes late; willfully failing to collect and pay tax or
file a return; negligence; and fraud. These penalties are
If you have attempted to deal with an IRS problem
in addition to the interest charge on late payments. The
unsuccessfully, you should contact the Taxpayer
penalty for filing a return late will not be imposed if you
Advocate. The Taxpayer Advocate independently
can show that the failure to file a timely return is due to
represents your interests and concerns within the IRS by
reasonable cause. Those filing after the due date must
protecting your rights and resolving problems that have
attach an explanation to the return to show reasonable
not been fixed through normal channels.
cause.
While Taxpayer Advocates cannot change the tax law
Trust fund recovery penalty. If communications and air
or make a technical tax decision, they can clear up
transportation taxes are collected but not paid over to the
problems that resulted from previous contacts and
United States Treasury or are willfully not collected, the
ensure that your case is given a complete and impartial
trust fund recovery penalty may apply. The penalty is the
review.
full amount of the unpaid trust fund tax.
The trust fund recovery penalty may be imposed on all
Your assigned personal advocate will listen to your
persons who are determined by the IRS to be
point of view and will work with you to address your
responsible for collecting, accounting for, and paying
concerns. You can expect the advocate to provide you
over these taxes, and who acted willfully in not doing so.
with:
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A ‘‘fresh look’’ at your new or on-going problem.
A responsible person can be an officer or employee
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Timely acknowledgment.
of a corporation, a partner or employee of a partnership,
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an employee of a sole proprietorship, an accountant, or a
The name and phone number of the individual
volunteer director/trustee. A responsible person may also
assigned to your case.
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include one who signs checks for the business or
Updates on progress.
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otherwise has authority to cause the spending of
Timeframes for action.
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business funds.
Speedy resolution.
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Willfully means voluntarily, consciously, and
Courteous service.
intentionally. A responsible person acts willfully if he or
When contacting the Taxpayer Advocate, you should
she knows the required actions are not taking place.
provide the following information:
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Your name, address, and employer identification
Additional Information
number.
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The name and telephone number of an authorized
You may find the following publications helpful when
contact person and the hours he or she can be reached.
preparing Form 720 and the attachments:
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Pub. 510, Excise Taxes for 2002, contains definitions
The type of tax return and year(s) or period(s) (for
and examples that will help you prepare Form 720.
quarterly returns) involved.
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Pub. 378, Fuel Tax Credits and Refunds, has
A detailed description of the problem.
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information on nontaxable uses of fuels.
Previous attempts to solve the problem and the office
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Pub. 509, Tax Calendars for 2002, has deposit and
you contacted.
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payment due dates for all Federal excise taxes.
A description of the hardship you are facing (if
applicable).
Private Delivery Services
You may contact a Taxpayer Advocate by calling a
toll-free number, 1-877-777-4778. Persons who have
You can use certain private delivery services designated
by the IRS to meet the “timely mailing as timely filing/
access to TTY/TDD equipment may call 1-800-829-4059
paying” rule for tax returns and payments. The most
and ask for Taxpayer Advocate assistance. If you prefer,
recent list of designated private delivery services was
you may call, write, or fax the Taxpayer Advocate office
published by the IRS in October 2001. The list includes
in your area. See Pub. 1546, The Taxpayer Advocate
only the following:
Service of the IRS, for a list of addresses and fax
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Airborne Express (Airborne): Overnight Air Express
numbers.
Service, Next Afternoon Service, and Second Day
Service.
Photographs of Missing Children
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DHL Worldwide Express (DHL): DHL “Same Day”
The Internal Revenue Service is a proud partner with the
Service and DHL USA Overnight.
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National Center for Missing and Exploited Children.
Federal Express (FedEx): FedEx Priority Overnight,
Photographs of missing children selected by the Center
FedEx Standard Overnight, and FedEx 2Day.
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may appear in instructions on pages that would otherwise
United Parcel Service (UPS): UPS Next Day Air, UPS
be blank. You can help bring these children home by
Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air
looking at the photographs and calling 1-800-THE-LOST
A.M., UPS Worldwide Express Plus, and UPS Worldwide
(1-800-843-5678) if you recognize a child.
Express.
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