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Publications 586A, The Collection Process (Income Tax Accounts), and 594, The Collection Process (Employment Tax Accounts), will help you understand your rights during the collection process.
REFUND OF OVERPAID TAX
Once you have paid all your tax, you have the right to file a claim for a refund if you think the tax is incorrect. Generally, you have 3 years from the date you filed the return or 2 years from the date you paid the tax (whichever is later) to file a claim. If we examine your claim for any reason, you have the same rights that you would have during an examination of your return.
Interest on refunds. You will receive interest on any income tax refund delayed more than 45 days after the later of either the date
you filed your return or the date your return was due.
Checking on your refund. Normally, you will receive your refund about 6 weeks after you file your return. If you have not received your refund within 8 weeks after mailing your return, you may check on it by calling the toll-free Tele-Tax number in the tax forms' instructions.
If we reduce your refund because you owe a debt to another Federal agency or because you owe child support, we must notify you of this action. However, if you have a question about the debt that caused the reduction, you should contact the other agency.
CANCELLATION OF PENALTIES
You have the right to ask that certain penalties (but not interest) be cancelled (abated) if you can show reasonable cause for the failure that led to the penalty (or can show that you exercised due diligence, if that is the applicable standard for that penalty).
If you relied on wrong advice you received from IRS employees on the toll-free telephone system, we will cancel certain penalties that may result. But you have to show that your reliance on the advice was reasonable.
If you relied on incorrect written advice from the IRS in response to a written request you made after January 1, 1989, we will cancel any penalties that may result. You must show that you gave sufficient and correct information and filed your return after you received the advice.
SPECIAL HELP TO RESOLVE YOUR PROBLEMS
We have a Problem Resolution Program for taxpayers who have been unable to resolve their problems with the IRS. If you have a tax problem that you cannot clear up through normal channels, write to the Problem Resolution Office in the district or Service Center with which you have the problem. You may also reach the Problem Resolution Office by calling the IRS taxpayer assistance number for your area. If you are hearing-impaired with TV/Telephone (TTY) access, you may call 1-800-829-4059.
If your tax problem causes (or will cause) you to suffer a significant hardship, additional assistance is available. A significant hardship may occur if you cannot maintain necessities such as food, clothing, shelter, transportation, and medical treatment.
There are two ways you can apply for relief. You can submit Form 911, Application for Taxpayer Assistance Order to Relieve Hardship, which you can order by calling 1-800-TAX-FORM (829-3676). You can choose instead to call 1-800-829-1040, to request relief from your hardship. The Taxpayer Ombudsman, Problem Resolution Officer, or other official will then review your case and may issue a Taxpayer Assistance Order (TAO), to suspend IRS action.
TAXPAYER ASSISTANCE NUMBERS
You should use the telephone number shown in the white pages of your local telephone directory under U.S. Government, Internal Revenue Service, Federal Tax Assistance. If there is not a specific number listed, call toll-free 1-800-829-1040. You can also find these phone numbers in the instructions for Form 1040.
You may also use these numbers to reach the Problem Resolution Office. Ask for the Problem Resolution Office when you call. U.S. taxpayers abroad may write for information to:
Internal Revenue Service
950 L'Enfant Plaza South, S.W.
You can also contact your nearest U.S. Embassy for information about what services and forms are available in your location.
PART IX. LIST OF TAX PROVISIONS THAT
The following is a listing of tax provisions (and Code sections) that expired in 1992. A table showing the history of these provisions is also included in this section.
The administration proposes extending many of these permanently and retroactively to the dates in 1992 when they expired. The exceptions are: (1) the deduction for health insurance costs of self-employed individuals would be extended through December 31, 1993; (2) the exclusion for group legal services benefits and the tax exemption for an organization providing group legal services, the placed-in-service date for nonconventional fuels, and the tax credit for orphan drug clinical testing expenses would be allowed to expire; (3) the minimum tax exception for gifts of tangible personal property and the rules for allocation of research expenses would be expanded somewhat in addition to being permanently extended; and (4) the excise tax on certain vaccines would be extended but not retroactively.
On May 26, 1993, the House of Representatives passed H.R. 2264, which included extensions of most of these provisions.
Tax provisions expired after June 30, 1992
The following 10 tax provisions expired after June 30, 1992:1
(1) Exclusion for employer-provided educational assistance benefits (Code sec. 127);
(2) Exclusion for group legal services benefits and the tax exemption for an organization providing group legal services as part of a qualified group legal services plan (secs. 120 and 501(c)(20));
(3) Deduction for health insurance costs of self-employed individuals (sec. 162(1));
(4) Tax exemption for qualified mortgage bonds and election to issue mortgage credit certificates (secs. 143 and 25);
(5) Tax exemption for qualified small-issue manufacturing bonds (sec. 144(a));
(6) Tax credit for qualified research expenditures (sec. 41); (7) Tax credit for low-income rental housing (sec. 42);
(8) Targeted jobs tax credit (sec. 51);
(9) Tax credit for orphan drug clinical testing expenses (sec. 28); and
(10) Minimum tax exception for gifts of tangible personal property (sec. 57).
1These 10 tax provisions were last extended in the Tax Extension Act of 1991 (P.L. 102–227).