Publication 80 - Circular Ss - Department Of The Treasury (Page 2 of 24) in pdf

Your assigned personal advocate will listen to your point

Reminders

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

You can expect the advocate to provide:

•

Electronic deposits. You may deposit your taxes elec-

A “fresh look” at a new or ongoing problem.

tronically using the Electronic Federal Tax Payment Sys-

•

Timely acknowledgment.

tem (EFTPS). Although use of EFTPS is required for

certain employers (see section 8 for details), all employers

•

The name and phone number of the individual as-

may use this electronic payment system. Using EFTPS,

signed to your case.

you can transmit your payment information by telephone or

•

your personal computer. To get more information or to

Updates on progress.

enroll in EFTPS, call 1-800-555-4477 or 1-800-945-8400.

•

You can also visit the EFTPS website at

Timeframes for action.

•

Speedy resolution.

Change of address. If you changed your business mail-

•

ing address or business location, notify the IRS by filing

Courteous service.

Form 8822, Change of Address.

When contacting the Taxpayer Advocate, you should

Private delivery services. You can use certain private

provide the following information:

delivery services designated by the IRS to send tax returns

•

or payments. If you mail by the due date using any of these

Your name, address, and employer identification

services, you are considered to have filed on time. The

number (EIN).

most recent list of designated private delivery services was

•

The name and telephone number of an authorized

published in September 2002. The list includes only the

contact person and the hours when he or she can be

following:

reached.

•

Airborne Express (Airborne): Overnight Air Express

•

The type of tax return and year(s) involved.

Service, Next Afternoon Service, and Second Day

•

Service.

A detailed description of the problem.

•

DHL Worldwide Express (DHL): DHL “Same Day”

Previous attempts to solve the problem and the of-

Service, and DHL USA Overnight.

fice that had been contacted.

•

Federal Express (FedEx): FedEx Priority Overnight,

A description of the hardship that you are facing (if

FedEx Standard Overnight, FedEx 2 Day, FedEx

applicable).

International Priority, and FedEx International First.

You may contact a Taxpayer Advocate by calling a

•

United Parcel Service (UPS): UPS Next Day Air,

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

UPS Next Day Air Saver, UPS 2nd Day Air, UPS

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

2nd Day Air A.M., UPS Worldwide Express Plus,

ask for Taxpayer Advocate assistance. You may also visit

and UPS Worldwide Express.

the Taxpayer Advocate website at

cate. If you prefer, you may call, write, or fax the Taxpayer

Your private delivery service can tell you how to get

Advocate office in your area. See Pub. 1546, The Tax-

written proof of the mailing date.

payer Advocate Service of the IRS, for a list of addresses

Private delivery services cannot deliver items to

and fax numbers.

P.O. boxes. You must use the U.S. Postal Serv-

Recordkeeping. Keep all records of employment taxes

ice to mail any item to an IRS P.O. box address.

CAUTION

for four years. These should be available for IRS review.

There is no required format for such records, but they

When hiring new employees. Record the number and

should include your EIN; the amounts and dates of all

name from each new employee’s social security card. An

wage payments (including fringe benefits) and tips re-

employee who does not have a social security card should

ported; the names, addresses, and occupations of employ-

apply for one on Form SS-5, Application for a Social

ees receiving such payments and their social security

Security Card (see section 3).

numbers; copies of returns filed; dates of employment; and

the dates and amounts of deposits made in accordance

Unresolved tax issues. If you have attempted to deal

with section 8. Farm employers must keep a record of the

with an IRS problem unsuccessfully, you should contact

name, permanent address, and EIN of each crew leader

the Taxpayer Advocate. The Taxpayer Advocate inde-

(see Farm Crew Leaders on page 4).

pendently represents your interests and concerns within

the IRS by protecting your rights and resolving problems

that have not been fixed through normal channels.

Calendar

While Taxpayer Advocates cannot change the tax law

or make a technical tax decision, they can clear up

problems that resulted from previous contacts and ensure

The following are important dates and responsibilities.

that your case is given a complete and impartial review.

Also see Pub. 509, Tax Calendars for 2004.

Page 2

Publication 80 - Circular Ss - Department Of The Treasury Page 2

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