Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 28

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Call us at 1-800-908-9946.
The Taxpayer Advocate Service Is Here To Help
If you need a copy of your actual tax return, use Form 4506.
You
There is a fee for each return requested. See Form 4506 for the
current fee. If your main home, principal place of business, or tax
records are located in a federally declared disaster area, this fee
What is the Taxpayer Advocate Service?
will be waived.
The Taxpayer Advocate Service (TAS) is an independent organ-
ization within the Internal Revenue Service (IRS) that helps tax-
Past due returns. If you or someone you know needs to file
payers and protects taxpayer rights. Our job is to ensure that ev-
past due tax returns, see Tax Topic 153 at
IRS.gov/TaxTopics
or
visit
IRS.gov/Individuals
for help in filing those returns. Send the
ery taxpayer is treated fairly and that you know and understand
returns to the address that applies to you in the latest Form
your rights under the
Taxpayer Bill of
Rights.
1040EZ instructions. For example, if you are filing a 2014 return
in 2018, use the address at the end of these instructions. How-
What can the Taxpayer Advocate Service do for you?
ever, if you got an IRS notice, mail the return to the address in
We can help you resolve problems that you can’t resolve with
the notice.
the IRS. And our service is free. If you qualify for our assistance,
you will be assigned to one advocate who will work with you
Innocent spouse relief. Generally, both you and your spouse
throughout the process and will do everything possible to re-
are each responsible for paying the full amount of tax, interest,
solve your issues. TAS can help you if:
and penalties on your joint return. However, you may qualify for
Your problem is causing financial difficulty for you, your fam-
relief from liability for tax on a joint return if (a) there is an under-
ily, or your business.
statement of tax because your spouse omitted income or claim-
You face (or your business is facing) an immediate threat of
ed false deductions or credits, (b) you are divorced, separated,
adverse action.
or no longer living with your spouse, or (c) given all the facts and
You’ve tried repeatedly to contact the IRS but no one has re-
circumstances, it wouldn't be fair to hold you liable for the tax.
sponded, or the IRS hasn’t responded by the date promised.
File Form 8857 to request relief. In some cases, Form 8857 may
need to be filed within 2 years of the date on which the IRS first
How can you reach us?
attempted to collect the tax from you. Do not file Form 8857 with
your Form 1040EZ. For more information, see Pub. 971 and
We have offices in
every state, the District of Columbia, and
Form 8857 or you can call the Innocent Spouse office toll-free at
Puerto
Rico. Your local advocate's number is in your local direc-
1-855-851-2009.
tory and at TaxpayerAdvocate.IRS.gov. You can also call us at
1-877-777-4778.
How do you make a gift to reduce debt held by the public?
If you wish to do so, make a check payable to “Bureau of the Fis-
How can you learn about your taxpayer rights?
cal Service.” You can send it to:
The Taxpayer Bill of Rights describes ten basic rights that all tax-
Bureau of the Fiscal Service
payers have when dealing with the IRS. Our Tax Toolkit at
Attn Dept G
TaxpayerAdvocate.IRS.gov
can help you understand
what these
P.O. Box 2188
rights mean to you
and how they apply. These are your rights.
Parkersburg, WV 26106-2188
Know them. Use them.
Or you can enclose the check with your income tax return when
How else does the Taxpayer Advocate Service help
you file. In the memo section of the check, note that it is a gift to
taxpayers?
reduce the debt held by the public. Do not add your gift to any
TAS works to resolve large-scale problems that affect many tax-
tax you may owe. See the instructions for line 14 for details on
payers. If you know of one of these broad issues, please report it
how to pay any tax you owe.
to us at IRS.gov/SAMS.
For information on how to make this gift online, go to
and click on “How To Make a Contribu-
Low Income Taxpayer Clinics Help Taxpayers
tion to Reduce the Debt.”
Low Income Taxpayer Clinics (LITCs) serve individuals whose
You may be able to deduct this gift on your 2018 tax re-
income is below a certain level and who need to resolve tax
turn.
TIP
problems such as audits, appeals, and tax collection disputes.
Some clinics can provide information about taxpayer rights and
responsibilities in different languages for individuals who speak
English as a second language. To find a clinic near you, visit
IRS.gov/LITC
or see Pub. 4134, Low Income Taxpayer Clinic
List.
-28-
Instructions for Form 1040EZ

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