Instructions For Form 720 - 2017 (Page 18 of 20) in pdf

year during which the fuel was used by the ultimate

Tax

CRN

purchaser, sold by the registered ultimate vendor, used to

produce a mixture, or used in mobile machinery. See Form

Ozone-depleting chemicals (ODCs)

398

4136 for more information.

Oil spill liability

349

Truck, trailer, and semitrailer chassis and bodies, and

383

Lines 14f–14h. Tire Credits

tractors

A credit or refund (without interest) is allowable on tax-paid

Passenger vehicles (luxury tax)

392

tires if the tires have been:

Gas guzzler automobiles

340

Exported;

Vaccines

397

Sold to a state or local government for its exclusive use;

Sold to a nonprofit educational organization for its

Taxable medical devices

438

exclusive use;

Sport fishing equipment

341

Sold to a qualified blood collector organization for its

Fishing rods and fishing poles

308

exclusive use in connection with a vehicle the organization

certifies will be primarily used in the collection, storage, or

Fishing tackle boxes

387

transportation of blood;

Electric outboard motors

342

Used or sold for use as supplies for vessels; or

Bows, quivers, broadheads, and points

344

Sold in connection with qualified intercity, local, or school

buses.

Arrow shafts

389

Also, a credit or refund (without interest) is allowable on

tax-paid tires sold by any person on, or in connection with,

Unresolved Tax Issues

any other article that is sold or used in an activity listed

above.

If you have attempted to deal with an IRS problem

unsuccessfully, you should contact the Taxpayer Advocate.

The person who paid the tax is eligible to make the claim

The Taxpayer Advocate independently represents your

and must include:

interests and concerns within the IRS by protecting your

A detailed description of the claim,

rights and resolving problems that have not been fixed

Any additional information required by the regulations,

through normal channels.

How you figured the claim amount,

Any other information to support the claim, and

While Taxpayer Advocates cannot change the tax law or

The number of tires claimed for each credit reference

make a technical tax decision, they can clear up problems

number.

that resulted from previous contacts and ensure that your

case is given a complete and impartial review.

Claim requirement. Generally, the claim must be filed

within 3 years from the time the return was filed or 2 years

Your assigned personal advocate will listen to your point

from the time the tax was paid, whichever is later.

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

can expect the advocate to provide you with:

A "fresh look" at your new or ongoing problem,

Lines 14i–14k. Other Claims

Timely acknowledgment,

Do not use lines 14i–14k to make communications

The name and phone number of the individual assigned to

tax claims for nontaxable service. See

your case,

Communications Taxes, earlier.

Updates on progress,

CAUTION

Timeframes for action,

Use lines 14i–14k for claims relating to taxes listed in the

Speedy resolution, and

table below. See Pub. 510 for information on allowable

Courteous service.

claims relating to these taxes. If you need additional space,

attach other sheet(s). You must include the following

When contacting the Taxpayer Advocate, you should

information for each claim.

provide the following information.

A detailed description of the claim.

Your name, address, and taxpayer identification number

Any additional information required by the regulations.

(TIN).

The amount of the claim.

The name and telephone number of an authorized contact

How you figured the claim amount.

person and the hours he or she can be reached.

Any other information to support the claim.

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

quarterly returns) involved.

A detailed description of the problem.

Claim requirement. Generally, the claim must be filed

Previous attempts to solve the problem and the office you

within 3 years from the time the return was filed or 2 years

contacted.

from the time the tax was paid, whichever is later.

A description of the hardship you are facing (if applicable).

You may contact a Taxpayer Advocate by calling a

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

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

Taxpayer Advocate assistance. If you prefer, you may call,

write, or fax the Taxpayer Advocate office in your area. See

Pub. 1546, Taxpayer Advocate Service—Your Voice at the

IRS, for a list of addresses and numbers. For more

information, go to

Instructions for Form 720 (Rev. 12017)

Instructions For Form 720 - 2017 Page 18

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