To
assure that taxpayers, organizations of taxpayers, and organizations
which serve taxpayers, receive the most current information on the
tax obligations and rights established by the Federal tax system.
TYPES
OF ASSISTANCE:
Advisory Services and Counseling. Place Cursor Here for Definition
Training. Place Cursor Here for Definition
USES
AND USE RESTRICTIONS:
Information
and guidance on tax matters, including assistance in the preparation
of returns, is available to each taxpayer who telephones, writes
or visits IRS offices. Toll-free telephone services, for general
inquiries, are available to any taxpayer in the Nation, 24 hours
a day, 7 days a week from January 3, 2000, through April 17, 2000
for tax law topics as well as for account related inquiries. Beginning
April 18, 2000, tax law service is available Monday through Saturday,
from 7:00 a.m. until 11:00 p.m. local time. Account related services
continue to be available 24 hours a day, 7 days a week. Holiday
hours may vary. Hours of service many change for FY 2001. The toll
free telephone number is 1-800-829- 1040. This number is listed
in tax packages and in local telephone directories. Also, the IRS
has a toll-free number for taxpayers called TeleTax. This program
provides recorded tax information which is available 24 hours a
day to taxpayers with touchtone telephones. In addition, the TeleTax
program is enhanced with the automated refund information function.
This function is available to callers using touchtone telephones
from 7:00 am to 11:30 pm Monday through Friday and on Saturdays
from 7:00 a.m. to 4:00 p.m. Informational seminars are available
through the Community Outreach Tax Education Program at locations
in the community during or after regular business hours and on weekends.
Workshops for small business and self-employed persons and a program
called Small Business Tax Education are being offered by a growing
number of community educational facilities, such as colleges, universities
and adult education centers. Secondary school teachers may order
a modular teaching kit which enables students to easily learn about
Federal and State taxes. An interactive website, www.irs.treas.gov/taxi
has been established to assist in learning about taxes. Schools
may order a teaching kit as a supplement to their U.S. History courses
taught in eighth or ninth grade which will enable students to learn
about the history of our Federal tax system. The IRS sponsors two
volunteer programs for providing tax assistance to taxpayers who
have low income, are elderly, non-English speaking or are handicapped.
A training course is available for individuals interested in participating
in these volunteer programs. A major public service campaign to
promote electronic tax administration is made available to the media.
The Tax Supplement newspaper is available from IRS District Offices
for use by media and local agencies. Tax forms and publications
are available at many public libraries, banks and post offices,
in addition to the IRS website on the Internet: www.irs.ustreas.gov.
Taxpayers may also make inquiries via email using the IRS website.
Should the President declare an area a disaster, special procedures
will be established to assist these taxpayers.
ELIGIBILITY
REQUIREMENTS:
Applicant
Eligibility: Any individual or group interested
in the tax system or having questions on his or her tax return(s).
Beneficiary
Eligibility: Taxpayers.
Credentials/Documentation:
None. Funding for this activity includes 21.006 Tax Counseling
for the Elderly.
Approximately 12 million additional contacts per year are achieved
through the taxpayer education program. In addition, more than 40,000
media outlets are provided with taxpayer information materials.
During 2000, IRS responded to more than 135 million customer inquiries.
REGULATIONS,
GUIDELINES, AND LITERATURE:
"Tax
Guide for Small Business, Publication 334"; "Your Federal Income
Tax, Publication 17"; "Understanding Taxes, Teachers Resource Package
Publication 21" (for teachers); Taxes in U.S. History - School Resource
Package, Publication 1541" (for teachers); Volunteer Income Tax
Assistance (VITA) Brochure, Publication 724; Tax Counseling for
the Elderly (TCE) Brochure, Publication 1114; "Volunteer Assistor's
Guide, Publication 678"; Volunteer Assistor's Instructor's guide,
Publication 1155; "Small Business Tax Education Program, Instructor
Resource File, Publication 1466"; "Guide to Free Tax Services, Publication
910"; "Highlights of 1998 Tax Changes, Publication 553", and "Is
My Withholding Correct for 1999, Publication 919."
INFORMATION
CONTACTS:
Regional
or Local Office: Toll-free telephone service
is available to any taxpayer 24 hours a day, 7 days a week from
January 3,2000 through April 17, 2000 for tax law topics as well
as for account related inquiries by calling 1-800-829-1040. Beginning
April 18, 2000 tax law service is available Monday through Saturday
from 7:00 a.m. until 11:00 p.m. local time. Account related services
continue to be available 24 hours a day, 7 days a week. Holiday
hours may vary. Hours of service may change for FY 2001. This number
is listed in tax packages and in local telephone directories. Persons
interested in becoming a volunteer or finding out about volunteer
services may use the same number. Taxpayers may also visit an IRS
Office for assistance. Office addresses generally are contained
in local telephone directories where service is available on a full-time
basis or on designated days. Telephone assistance is available for
deaf taxpayers who have access to Telephone Services for the Deaf
equipment. Hearing impaired residents may call 1-800-829-4059.
Headquarters
Office: Assistant Commissioner for Customer
Service, Internal Revenue Service, Room 2116, 1111 Constitution
Ave., NW., Washington, DC 20224. Telephone: (202) 622-5044. Use
the same number for FTS.