12. How To Get More Information
This section describes the help the IRS and other federal agencies offer to taxpayers
who operate their own businesses.
Internal Revenue Service
The following describes assistance provided by the IRS. You
can order free publications and forms, ask tax questions, and get more information from
the IRS in several ways. By selecting the method that is best for you, you will have quick
and easy access to tax help. See Free tax services, later.
Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should
contact your Taxpayer Advocate.
The Taxpayer Advocate represents your interests and concerns within the IRS by
protecting your rights and resolving problems that have not been fixed through normal
channels. 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 that
your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
- Call the Taxpayer Advocate at 1-877-777-4778.
- Call, write, or fax the Taxpayer Advocate office in your area.
- Call 1-800-829-4059 if you are a TTY/TDD user.
For more information, see Publication 1546, The Taxpayer Advocate Service of the
IRS.
Small Business Tax Education Program. Small business owners and
other self-employed individuals can learn about business taxes through a unique
partnership between the IRS and local organizations. Through workshops or in-depth tax
courses, instructors provide training on starting a business, recordkeeping, preparing
business tax returns, self-employment tax issues, and employment taxes.
Some courses are offered free as a community service. Courses given by an educational
facility may include costs for materials and tuition. Other courses may have a nominal fee
to offset administrative costs of sponsoring organizations.
For more information about this program, call the IRS Monday through Friday during
regular business hours and ask for your Taxpayer Education Coordinator. Check your
telephone book for the local number of the IRS office closest to you or you can call 1-800-829-1040.
Your Business Tax Kit. Your
Business Tax Kit is an assortment of IRS forms and publications to help taxpayers who
operate their own businesses. To order the kit, see Free tax services, later.
The kit consists of the following items.
Forms:
- SS-4, Application for Employer Identification Number
- 1040-ES, Estimated Tax for Individuals
- 9779, EFTPS Business Enrollment Form
Publications:
- 509, Tax Calendars for 2003
- 583, Starting a Business and Keeping Records
- 594, The IRS Collection Process
- 910, Guide to Free Tax Services
- 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
Free tax services. To find out
what services are available, get Publication 910, Guide to Free Tax Services.
It contains a list of free tax publications and an index of tax topics. It also describes
other free tax information services, including tax education and assistance programs and a
list of TeleTax topics.
 Personal
computer. With your personal computer and modem, you can access the IRS on the
Internet at www.irs.gov. While visiting our web site, you can:
- See answers to frequently asked tax questions or request help by e-mail.
- Download forms and publications or search for forms and publications by topic or
keyword.
- Order IRS products on-line.
- View forms that may be filled in electronically, print the completed form, and then save
the form for recordkeeping.
- View Internal Revenue Bulletins published in the last few years.
- Search regulations and the Internal Revenue Code.
- Receive our electronic newsletters on hot tax issues and news.
- Learn about the benefits of filing electronically (IRS e-file).
- Get information on starting and operating a small business.
You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.
 TaxFax Service. Using
the phone attached to your fax machine, you can receive forms and instructions by calling 703-368-9694.
Follow the directions from the prompts. When you order forms, enter the catalog number
for the form you need. The items you request will be faxed to you.
For help with transmission problems, call the FedWorld Help Desk at 703-487-4608.
 Phone. Many
services are available by phone.
- Ordering forms, instructions, and publications. Call 1-800-829-3676 to
order current and prior year forms, instructions, and publications.
- Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
- Solving problems. Take advantage of Everyday Tax Solutions service by calling
your local IRS office to set up an in-person appointment at your convenience. Check your
local directory assistance or www.irs.gov for the numbers.
- TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059
to ask tax questions or to order forms and publications.
- TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages
covering various tax topics.
Evaluating the quality of our telephone services. To ensure that IRS
representatives give accurate, courteous, and professional answers, we use several methods
to evaluate the quality of our telephone services. One method is for a second IRS
representative to sometimes listen in on or record telephone calls. Another is to ask some
callers to complete a short survey at the end of the call.
 Walk-in. Many
products and services are available on a walk-in basis.
- Products. You can walk in to many post offices, libraries, and IRS offices to
pick up certain forms, instructions, and publications. Some IRS offices, libraries,
grocery stores, copy centers, city and county governments, credit unions, and office
supply stores have an extensive collection of products available to print from a CD-ROM or
photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal
Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available
for research purposes.
- Services. You can walk in to your local IRS office to ask tax questions or get
help with a tax problem. Now you can set up an appointment by calling your local IRS
office number and, at the prompt, leaving a message requesting Everyday Tax Solutions
help. A representative will call you back within 2 business days to schedule an in-person
appointment at your convenience.
 Mail. You
can send your order for forms, instructions, and publications to the Distribution Center
nearest to you and receive a response within 10 workdays after your request is received.
Find the address that applies to your part of the country.
- Western part of U.S.:
Western Area Distribution Center
Rancho Cordova, CA 95743-0001
- Central part of U.S.:
Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
- Eastern part of U.S. and foreign addresses:
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
 CD-ROM for tax
products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and
obtain:
- Current tax forms, instructions, and publications.
- Prior-year tax forms and instructions.
- Popular tax forms that may be filled in electronically, printed out for submission, and
saved for recordkeeping.
- Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by
calling 1-877-233-6767 or on the Internet at http://www.irs.gov/cdorders. The
first release is available in early January and the final release is available in late
February.
CD-ROM for
small businesses. IRS Publication 3207, Small Business Resource Guide, is a
must for every small business owner or any taxpayer about to start a business. This handy,
interactive CD contains all the business tax forms, instructions and publications needed
to successfully manage a business. In addition, the CD provides an abundance of other
helpful information, such as how to prepare a business plan, finding financing for your
business, and much more. The design of the CD makes finding information easy and quick and
incorporates file formats and browsers that can be run on virtually any desktop or laptop
computer.
It is available in March. You can get a free copy by calling 1-800-829-3676 or
by visiting the website at www.irs.gov/smallbiz.
Comments on IRS enforcement actions. The Small Business and
Agriculture Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were
established to receive comments from small business about federal agency enforcement
actions. The Ombudsman will annually evaluate the enforcement activities of each agency
and rate its responsiveness to small business. If you wish to comment on the enforcement
actions of the IRS, you can:
- Call 1-888-REG-FAIR (1-888-734-3247),
- Send an e-mail to ombudsman@sba.gov, or
- Download the appraisal form at www.sba.gov/ombudsman.
Small Business Administration
The Small Business Administration (SBA) offers training and
educational programs, counseling services, financial programs, and contract assistance
for small business owners. The SBA also has publications and videos on a variety of
business topics. The following briefly describes assistance provided by the SBA.
Small Business Development Centers (SBDCs). SBDCs provide
counseling, training, and technical services to current and prospective small business
owners who cannot afford the services of a private consultant. Help is available when
beginning, improving, or expanding a small business.
Business Information Centers (BICs). BICs offer a small business
reference library, management video tapes, and computer technology to help plan a
business. BICs also offer one-on-one assistance. Individuals who are in business or are
interested in starting a business can use BICs as often as they wish at no charge.
Service Corps of Retired Executives (SCORE). SCORE provides small
business counseling and training to current and prospective small business owners. SCORE
is made up of current and former business people who offer their expertise and knowledge
to help people start, manage, and expand a small business. SCORE also offers a variety of
small business workshops.
Personal
computer. With your personal computer and modem, you can access the SBA on the
Internet at www.sba.gov. While visiting the SBA web site, you can find a variety of
information of interest to small business owners.
Phone. Call
the SBA Answer Desk at 1-800- UASK-SBA (1-800-827-5722) for general information
about programs available to assist small business owners.
Walk-in. You
can walk in to a Small Business Development Center or Business Information Center to
request assistance with your small business. To find the location nearest you, access the
SBA on the Internet or call the SBA Answer Desk.
Other Federal Agencies
Other federal agencies also publish publications and pamphlets to assist small
businesses. Most of these are available from the Superintendant of Documents at the
Government Printing Office. You can get information and order these publications and
pamphlets in several ways.
Personal
computer. With your personal computer and modem, you can access the GPO on the
Internet at www.access.gpo.gov.
Phone. Call
the GPO at 1-202-512-1800. This is not a toll-free call.
Mail. Write
to the GPO at the following address.
Superintendent of Documents
U.S. Government Printing Office
P.O. Box 371954
Pittsburgh, PA 15250-7954
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