Fillable Form 730 - Monthly Tax Return For Wagers (Page 4 of 4) in pdf

Form 730 (Rev. 12-2017)

Page

Recordkeeping. Keep copies of your tax

How Can You Learn About Your

states, and the District of Columbia, and U.S.

returns, records, and accounts of all

commonwealths and possessions for use in

Taxpayer Rights?

transactions to show that the correct

administering their tax laws. We may also

The Taxpayer Bill of Rights describes 10 basic

tax has been paid. Keep records to support

disclose this information to other countries

rights that all taxpayers have when dealing

all adjustments claimed and all exemptions at

under a tax treaty, to federal and state

with the IRS. Our Tax Toolkit at

least 4 years from the latest of the following

agencies to enforce federal nontax criminal

TaxpayerAdvocate.IRS.gov can help you

dates: when the tax became due, when

laws, or to federal law enforcement and

understand what these rights mean to you

you paid the tax, when you claimed an

intelligence agencies to combat terrorism. If

and how they apply. These are your rights.

adjustment, or when you filed a claim for

you fail to provide this information in a timely

Know them. Use them.

refund. Always keep your records available for

manner or provide false information, you may

IRS inspection.

be liable for penalties and interest.

How Else Does the Taxpayer

Penalties. Avoid penalties and interest by

You aren’t required to provide the

Advocate Service Help Taxpayers?

filing returns and paying taxes when due. The

information requested on a form that is

TAS works to resolve large-scale problems

law provides penalties for filing a return late,

subject to the Paperwork Reduction Act

that affect many taxpayers. If you know of one

paying taxes late, failing to file a return,

unless the form displays a valid OMB control

of these broad issues, please report it to us at

negligence, and fraud. These penalties are in

number. Books or records relating to a form

IRS.gov/SAMS.

addition to the interest charge on late

or its instructions must be retained as long as

payments. The penalty for filing a return late

their contents may become material in the

Low Income Taxpayer Clinics

or paying the tax late won’t be imposed if you

administration of any Internal Revenue law.

can show that the failure to file a timely return

Generally, tax returns and return information

Low Income Taxpayer Clinics (LITCs) are

or timely pay the tax is due to reasonable

are confidential, as required by section 6103.

independent from the IRS. LITCs represent

cause.

individuals whose income is below a certain

The time needed to complete and file

level and need to resolve tax problems with

If you receive a notice about a penalty after

Form 730 will vary depending on individual

the IRS, such as audits, appeals, and tax

you file this return, reply to the notice with an

circumstances. The estimated average times

collection disputes. In addition, clinics can

are: Recordkeeping, 6 hr., 27 min.; Learning

explanation and we will determine if you meet

provide information about taxpayer rights and

reasonable-cause criteria. Don’t attach an

about the law or the form, 47 min.;

responsibilities in different languages for

Preparing, copying, assembling, and

explanation when you file your return.

individuals who speak English as a second

sending the form to the IRS, 56 min.

Taxpayer Advocate Service

language. Services are offered for free or a

If you have comments concerning the

small fee. To find a clinic near you, visit

Is Here To Help You

accuracy of these time estimates or

TaxpayerAdvocate.IRS.gov/LITCmap or see

suggestions for making Form 730 simpler, we

IRS Publication 4134, Low Income Taxpayer

What Is the Taxpayer Advocate

would be happy to hear from you. You can

Clinic List.

send us comments from

Service?

Disclosure of information on wagering

FormComments. Or you can write to:

taxes. Except for administering or enforcing

The Taxpayer Advocate Service (TAS) is an

Internal Revenue Service

Internal Revenue taxes, neither the Treasury

independent organization within the IRS that

Tax Forms and Publications

Department nor any of its employees may

helps taxpayers and protects taxpayer rights.

SE:W:CAR:MP:TFP

disclose documents, records, or information

Our job is to ensure that every taxpayer is

1111 Constitution Ave. NW, IR-6526

obtained through them that a taxpayer

treated fairly and that you know and

Washington, DC 20224

supplies in connection with wagering taxes.

understand your rights under the Taxpayer Bill

Don’t send Form 730 to this office. Instead,

Also, certain documents related to wagering

of Rights.

see Where to file, earlier.

taxes and information obtained through them

What Can the Taxpayer Advocate

that relates to wagering taxes may not be

Service Do For You?

used against the taxpayer in any nontax

criminal proceeding. See section 4424 for

We can help you resolve problems that you

more details.

can’t resolve with the IRS. And our service is

free. If you qualify for our assistance, you will

Paperwork Reduction Act Notice. We ask

be assigned to one advocate who will work

for the information on Form 730 to carry out

with you throughout the process and will do

the Internal Revenue laws of the United

everything possible to resolve your issue. TAS

States. You’re required to give us the

can help you if:

information. We need it to ensure that you’re

• Your problem is causing financial difficulty

complying with these laws and to allow us to

for you, your family, or your business,

figure and collect the right amount of tax.

• You face (or your business is facing) an

Section 4401 imposes a tax on wagering.

immediate threat of adverse action, or

Form 730 is used to determine the amount of

the tax. Routine uses of this information

• You’ve tried repeatedly to contact the IRS

include giving it to the Department of Justice

but no one responded, or the IRS hasn’t

for civil and criminal litigation, and to cities,

responded by the date promised.

How Can You Reach Us?

We have offices in every state, the District of

Columbia, and Puerto Rico. Your local

advocate’s number is in your local directory

and at advocate/local-taxpayer-

advocate. You also can call us at

1-877-777-4778.

Form 730 - Monthly Tax Return For Wagers Page 4

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