Instructions For Form 720 - Quarterly Federal Excise Tax Return

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on these forms in order to

Unresolved Tax Issues

carry out the Internal Revenue laws of the United States.

If you have attempted to deal with an IRS problem

We need it to figure and collect the right amount of tax.

unsuccessfully, you should contact the Taxpayer

Miscellaneous excise taxes are imposed under Subtitle D

Advocate. The Taxpayer Advocate independently

of the Internal Revenue Code. These forms are used to

represents your interests and concerns within the IRS by

determine the amount of tax that you owe. Section 6011

protecting your rights and resolving problems that have

requires you to provide the requested information.

not been fixed through normal channels.

Section 6109 requires you to provide your TIN. Routine

uses of this information include giving it to the

While Taxpayer Advocates cannot change the tax law

Department of Justice for civil and criminal litigation, and

or make a technical tax decision, they can clear up

cities, states, and the District of Columbia for use in

problems that resulted from previous contacts and

administering their tax laws. We may also disclose this

ensure that your case is given a complete and impartial

information to other countries under a tax treaty, to

review.

federal and state agencies to enforce federal nontax

criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism. If you fail to

Your assigned personal advocate will listen to your

provide this information in a timely manner, you may be

point of view and will work with you to address your

liable for penalties and interest.

concerns. You can expect the advocate to provide you

with:

You are not required to provide the information

•

requested on a form that is subject to the Paperwork

A ‘‘fresh look’’ at your new or on-going problem.

•

Reduction Act unless the form displays a valid OMB

Timely acknowledgment.

•

control number. Books or records relating to a form or its

The name and phone number of the individual

instructions must be retained as long as their contents

assigned to your case.

•

may become material in the administration of any Internal

Updates on progress.

•

Revenue law. Generally, tax returns and return

Timeframes for action.

information are confidential, as required by section 6103.

•

Speedy resolution.

•

The time needed to complete and file these forms and

Courteous service.

related schedules will vary depending on individual

circumstances. The estimated average times are:

When contacting the Taxpayer Advocate, you should

provide the following information:

Learning about

Preparing and

•

Form

Recordkeeping

the law or

sending the

Your name, address, and taxpayer identification

the form

form to the IRS

number (TIN).

•

720

21 hr., 17 min.

1 hr., 42 min.

5 hr., 41 min.

The name and telephone number of an authorized

contact person and the hours he or she can be reached.

720-V

1 hr., 11 min.

— —

1 min.

•

Sch. A

3 hr., 49 min.

— —

3 min.

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

Sch. T

2 hr., 23 min.

— —

2 min.

quarterly returns) involved.

Sch. C

26 hr., 33 min.

42 min.

1hr., 9 min.

•

A detailed description of the problem.

720X

6 hr., 13 min.

18 min.

24 min.

•

6197

4 hr., 18 min.

12 min.

16 min.

Previous attempts to solve the problem and the office

6627

9 hr., 3 min.

6 min.

14 min.

you contacted.

•

If you have comments concerning the accuracy of

A description of the hardship you are facing (if

applicable).

these time estimates or suggestions for making these

forms and related schedules simpler, we would be happy

to hear from you. You can write to the Internal Revenue

You may contact a Taxpayer Advocate by calling a

Service, Tax Products Coordinating Committee,

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

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

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

IR-6406, Washington, DC 20224. Do not send the tax

and ask for Taxpayer Advocate assistance. If you prefer,

forms to this office. Instead, see Where To File on

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

page 1.

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

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

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

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