Information You Need to File Returns For Your Clients

• Where to File
• Forms and Publications
• Information Returns Processing
• Hurricane Katrina: Information on Charitable Giving, Tax-Relief Issues

• E-Filing
• Advantages of E-Filing
• How To Sign Up
• Pub 1345
• How To Become An ERO
• E-Services Incentives
• Electronic Payment Options
• EIN
• EITC - Earned Income Credit
• EITC Electronic Toolkit for Tax Preparers
• EITC Assistant
• EITC Pubs, forms, and Brochures
• Due diligence
• Tax Law Changes for Individual
• Tax Law Changes for Businesses
• Recent Tax Changes
• Maximize Effectiveness of Check the Box Authorization
• Confirming Payment/Credits On Tax Account
• Transcript Delivery through E-Services
• EFTPS
• Practitioner Priority Service
• Copy of Tax Return, W-2 - Frequently Asked Questions
• Hints on Filing Extensions
• Tax Payment Alternatives
• Ensuring Proper Credit of Payments
• Electronic Payment Options
• EFTPS
• Filing Late and/or Paying Late
• Installment Agreement Process
• Tax Talk Today
• Where's My Refund?

Your Responsibilities As A Tax Professional

• Treasury Dept. Circular 230
• Federal Register Changes
• Standards of Practice for Tax Professionals
• Office of Professional Responsibilities
• Office of Professional Responsibilities Enrolled Agent Program
• How to Report Problem Preparers
• Section 6694 - Preparer Penalty Provisions Under the Small Business and Work Opportunity Act of 2007
• Section 7216 - Guidance Necessary To Facilitate Electronic Tax Administration

Reference Materials

• Issue Management Resolution System (IMRS)
• Internal Revenue Bulletins
• Internal Revenue Manual
• Advance Notices for Tax Professionals
• Tax Code, Regulations and Official Guidance
• Subscription Services
• IRS Freedom of Information
• Index of Applicable Federal Rates
• Issue Management Resolution System
• Market Segment Specialization Program (MSSP)
• Audit Technique Guides

Representing Your Client Before the IRS After Returns Have Been Filed

• Understanding Notices
• IRS Notices and Bills, Penalties and Interest Charges (Topic 653)
• CP 2000 Internet Frequently Asked Questions
• Understanding the Collection Process (Publication 594)
• Frequently Asked Questions Regarding Penalties
• Instructions for Form 843 Claim for Refund and Request for Abatement
• Publication 556 (8/2004), Examination of Returns, Appeal Rights, and Claims for Refund
• Practitioner Priority Service
• E-Services Electronic Account Resolution
• Face to Face Tax Help
• Taxpayer Advocate

IRS Collection Tools and Your Clients Rights

• Tools
• Notice of 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)
• Other Appeals Programs
• Collection Due Process Hearing (Form 12153)
• Collection Appeal Rights
• Collection Appeal Request (Form 9423)
• Fast Track Mediation
• Offer In-Compromise
• Request List of Third Party ContactsTAO-911 - Taxpayer Advocate, 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

• Transcript Delivery Through E-Services
• Practitioner Priority Service
• Copies of Tax Returns
• Form 4506 Request for Copy of Tax Return
• Form 4506T - Request for Transcript of Tax Return
• Copy of Tax Return, W-2 - Frequently Asked Questions

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.

Treasury Inspector General for Tax Administration (TIGTA)
Report fraud, waste and abuse.

Frequently Used Telephone Numbers for Practitioners.
IRS Hotlines and Toll Free Numbers

• People affected by Katrina who need help with tax matters can
  call 1-866-562-5227
• Practitioner Priority Service 866-860-4259
• Business Specialty Tax Line 800-829-4933
• Forms and Publications 800-829-3676
• Refund Hotline 800-829-1954
• 100 Tax Topics 800-829-4477
• E-Help Desk 866-255-0654
• Tax Exempt Organizations 877-829-5500
• Health Coverage Tax Credit Contact Center 866-628-4282
• Report Tax Schemes 866-775-7474
• EFTPS Customer Service 800-945-8400
• Taxpayer Advocate 877-777-4778
• Automated Substitute for Return (ASFR) Call Site 866-681-4271
• Identity Protection Specialized Unit 800-908-4490