Instructions For Form 720 - Quarterly Federal Excise Tax Return

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

Miscellaneous excise taxes are imposed under Subtitle D

Unresolved Tax Issues

of the Internal Revenue Code. These forms are used to

If you have attempted to deal with an IRS problem

determine the amount of tax that you owe. Section 6011

unsuccessfully, you should contact the Taxpayer

requires you to provide the requested information.

Advocate. The Taxpayer Advocate independently

Section 6109 requires you to provide your TIN. Routine

represents your interests and concerns within the IRS by

uses of this information include giving it to the

protecting your rights and resolving problems that have

Department of Justice for civil and criminal litigation, and

not been fixed through normal channels.

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

administering their tax laws. We may also disclose this

While Taxpayer Advocates cannot change the tax law

information to other countries under a tax treaty, to

or make a technical tax decision, they can clear up

federal and state agencies to enforce federal nontax

problems that resulted from previous contacts and

criminal laws, or to federal law enforcement and

ensure that your case is given a complete and impartial

intelligence agencies to combat terrorism. If you fail to

review.

provide this information in a timely manner, you may be

Your assigned personal advocate will listen to your

liable for penalties and interest.

point of view and will work with you to address your

concerns. You can expect the advocate to provide you

You are not required to provide the information

with:

•

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.

•

Courteous service.

The time needed to complete and file these forms and

When contacting the Taxpayer Advocate, you should

related schedules will vary depending on individual

provide the following information:

circumstances. The estimated average times are:

•

Your name, address, and taxpayer identification

Learning about

Preparing and

number (TIN).

•

Form

Recordkeeping

the law or

sending the

The name and telephone number of an authorized

the form

form to the IRS

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

•

720

21 hr., 17 min.

1 hr., 42 min.

5 hr., 41 min.

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

quarterly returns) involved.

720-V

1 hr., 11 min.

— —

1 min.

•

Sch. A

3 hr., 49 min.

— —

3 min.

A detailed description of the problem.

•

Sch. T

2 hr., 23 min.

— —

2 min.

Previous attempts to solve the problem and the office

Sch. C

24 hr., 9 min.

42 min.

1hr., 7 min.

you contacted.

720X

6 hr., 13 min.

18 min.

24 min.

•

A description of the hardship you are facing (if

6197

4 hr., 18 min.

12 min.

16 min.

6627

5 hr., 1 min.

6 min.

10 min.

applicable).

You may contact a Taxpayer Advocate by calling a

If you have comments concerning the accuracy of

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

these time estimates or suggestions for making these

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

forms and related schedules simpler, we would be happy

and ask for Taxpayer Advocate assistance. If you prefer,

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

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

Service, Tax Products Coordinating Committee,

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

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

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

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

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

Privacy Act and Paperwork Reduction Act Notice.

page 1.

We ask for the information on these forms in order to

carry out the Internal Revenue laws of the United States.

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

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