Basic Tools for Tax Professionals

Information You Need to File Returns for Your Clients

• Where to File
• Forms and Publications
• Information Returns Processing
• Disaster Relief Resource Center for Tax Professionals
• New PTIN Requirements for Tax Return Preparers
• e-services - Online Tool for Tax Professionals
• Publication 1345
• EIN
• EITC - Earned Income Credit
  • EITC Electronic Toolkit for Tax Preparers
  • EITC Assistant
  • EITC Pubs, forms, and Brochures
• Maximize Effectiveness of Check the Box Authorization
• Filing An Extension
• W-2 - Additional, Incorrect, Lost, Non-Receipt, Omitted
• Where's My Refund?
• Publication 2043

Due Diligence

• Refundable Credit Due Diligence
• ACA Affordable Care Act - Return Preparer Best Practices
  • Individual Shared Responsibility Provision – § 5000A
  • Premium Tax Credit (PTC) – § 36B
  • Small Business Health Care Tax Credit – §45R
  • Notification of nonenrollment - §1502(c)
  • Resolving Information Form 1095 Conflicts
• Child tax credit, Five Things You Should Know about the Child Tax Credit
• Circular 230 due diligence summary
• Child and Dependent Care credit

Confirming Payment/Credits On Tax Account

• Transcript Delivery through E-Services
• EFTPS
• Practitioner Priority Service

Tax Payment Alternatives

• Collection Procedures for Taxpayers Filing and/or Paying Late
• Make a Payment
• EFTPS
• Payment Plans, Installment Agreements
• Online Payment Agreement Application
• Online Payment Agreement (Video)
• Offer in Compromise
• Offer in Compromise Pre-Qualifier Tool
• Form 656, Offer in Compromise
• Completing Form 656, Offer in Compromise (Video)
• Owe Taxes? Understanding IRS Collection Efforts (Video)

Your Responsibilities As A Tax Professional

• Treasury Dept. Circular 230
• Standards of Practice for Tax Professionals
• Office of Professional Responsibility
• Return Preparer Office Enrolled Agent Program
• How To Report Suspected Tax Fraud Activity
• Preparer Penalties
• Section 7216 Information Center
• Section 6694 - Preparer Penalty Provisions Under the Small Business and Work Opportunity Act of 2007
• Section 7216 - Guidance Necessary To Facilitate Electronic Tax Administration

Campus Responsibilities and Operations

• CAF – Unit Addresses, Fax Numbers, and State Mapping
• Centralized Lien Processing Unit – Publication 1468
• Understanding Your CP2000 Notice
• Understanding a Federal Tax Lien
• FOIA Request for CAF Representative/Client Listing
• How EINs are assigned
• IRM – Customer Account Services – Part 21
• Practitioner Priority Service

Reference Materials

• Issue Management Resolution System (IMRS)
• Internal Revenue Manual
• Advance Notices for Tax Professionals
• IRS Tips for Bankruptcy Trustees
• Tax Code, Regulations and Official Guidance
• Subscription Services
• IRS Freedom of Information
• Index of Applicable Federal Rates
• Audit Technique Guides
• Return Preparer Statistics

Representing Your Client Before the IRS After Returns Have Been Filed

• Understanding Notices
• IRS Notices and Bills, Penalties and Interest Charges (Topic 653)
• Understanding the Collection Process (Publication 594)
• Instructions for Form 843 Claim for Refund and Request for Abatement
• Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
• Practitioner Priority Service
• Face to Face Tax Help
• Taxpayer Advocate Service

IRS Collection Tools and Your Clients’ Rights

• Tools
  • Understanding a Federal Tax Lien
  • Levies
  • Notice of Potential Third Party Contact
    • Notice 1219A
    • Notice 1219B
• Rights
  • Your Appeal Rights (Topic 151)
  • Your Appeal Rights and How to Prepare a Protest if you Don't Agree (Publication 5)
  • Collection Due Process Hearing (Form 12153)
  • Collection Appeal Rights
  • Collection Appeal Request (Form 9423)
  • Fast Track Mediation
  • Offer In-Compromise
  • Taxpayer Advocate Service
  • Form 911 - Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
• Rules on Representation And Disclosure
  • Publication 947 - Practice Before the IRS and Power of Attorney
  • Form 2848, Power Of Attorney
  • Form 8821
  • Third Party Authorizations
  • Third Party Authorization Product Line
  • Centralized Authorization File (CAF) Information

Requesting Transcripts and Other IRS Information on Clients

• Online Tools for Tax Professionals
• Practitioner Priority Service
• Copies of Tax Returns
  • Form 4506 Request for Copy of Tax Return
  • Form 4506T - Request for Transcript of Tax Return

Criminal Investigation Division and Enforcement Initiatives

• If you suspect or know of an individual or company that is not complying with the tax laws, you may report this fraudulent activity.
• If you suspect that your taxpayer has provided you with false information, read Pub 3857 for information on what you can do.

Treasury Inspector General for Tax Administration (TIGTA)

• Report fraud, waste and abuse.

Frequently Used Telephone Numbers for Practitioners

• IRS Return Preparer Office
• Disaster Hotline 866-562-5227
• Practitioner Priority Service 866-860-4259
• Business Specialty Tax Line 800-829-4933
• Forms and Publications 800-829-3676
• Refund Hotline 800-829-1954
• E-Help Desk 866-255-0654
• Tax Exempt Organizations 877-829-5500
• Report Tax Schemes 866-775-7474
• EFTPS Customer Service 800-555-4477
• Taxpayer Advocate 877-777-4778
• Automated Substitute for Return (ASFR) Call Site 866-681-4271
• Identity Protection Specialized Unit 800-908-4490