IRS Forms & Publications
Circular 230 – Regulations Governing Practice before the Internal Revenue Service
Check out IRS Circular 230 to get an idea of the duties and responsibilities of those tax professionals that practice before the IRS representing taxpayers.
Form 668-A(c)(DO) – Notice of Levy
This is the form the IRS sends to your bank, employer, accounts receivable… to seize your asset(s).
“Money in banks, credit unions, savings and loans, and similar institutions described in section 408(n) of the Internal Revenue Code must be held for 21 calendar days from the day you receive this levy before you send us the money.” – IRS form 668-A(c)(DO)
Form 668(Y)(c) – Notice of Federal Tax Lien
The IRS has filed a tax lien with the Recorder of Deeds or Secretary of State due to an unpaid balance of assessment. A tax lien secures the IRS position relative to other creditors when you owe federal government back-taxes.
“This notice of Federal Tax Lien has been filed as a matter of public record.” – IRS form 668(Y)(c)
Form 668-W – Notice of Levy on Wages, Salary, and Other Income
The notice the IRS sends to your employer to begin a garnishment on your wages. The amount taken from your paycheck will be determined in part by your filing status and exemptions.
Form 2751 – Proposed Assessment of Trust Fund Recovery PenaltyDon’t sign it
until you talk to us! Form 2751 arrives with IRS Letter 1153 proposing the assessment of the Trust Fund portion of a payroll tax to the individual(s) the IRS deems willful and responsible
for withholding and paying the tax on behalf of the company’s employees. It shows the Trust Fund Recovery Penalty total toward the bottom right of the form.
Form 2750 – Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty
Signing form 2750 can be beneficial for many people staring at a Trust Fund assessment. It doesn’t admit responsibility, but it can prevent the IRS from attempting to assess the TFRP immediately. We don’t see it too often.
“This agreement extends the statutory period for assessing the penalty. It does not mean that the person named accepts responsibility for the penalty.” – IRS form 2750
Form 9297 – Summary of Taxpayer Contact
IRS Revenue Officers use this form to give the taxpayers in their inventory a formal deadline complete with consequences if it’s missed. The list of items required are in the left column and the deadline date is in the right column. Miss the deadline(s), suffer the consequences.
“Failure to meet the above deadlines by the specified date(s) may require the IRS to take certain actions, such as issuing a summons, issuing a Notice of Levy, or other actions as specified below.” – IRS form 9297
Form 656 – Offer in Compromise
The holy grail for those that owe back-taxes to the IRS! Pennies on the Dollar! Settle for 10% of your total tax bill! You’ve heard the ads. This is the form you need to make it happen.
“The ultimate goal is a compromise that suits the best interest of both the taxpayer and the IRS. To be considered, generally you must make an appropriate offer based on what the IRS considers your true ability to pay.” – IRS form 656
Form 433-A – Collection Information Statement for Wage Earners and Self-Employed Individuals
If you have a personal tax debt over $200,000 or if you’re business owes the IRS, you’ll need to complete this form to get a monthly Installment Agreement to pay the debt over time. It’s long and asks for some detailed financial / asset information. Not many people are completely comfortable giving it to the Service.
“After we review the completed Form 433-A, you may be asked to provide verification for the assets, encumbrances, income and expenses reported. Documentation may include previously filed income tax returns, pay statements, self-employment records, bank and investment statements, loan statements, bills or statements for recurring expenses, etc.” – IRS form 433-A
Form 433-F – Collection Information Statement
This is a shorter version of the 433-A form, used for individual taxpayers that owe the IRS less than $200,000. Remember that all 433 Collection Information Statements submitted to the IRS are to be signed under penalty of perjury.
“Form 433-F is used to obtain current financial information necessary for determining how a wage earner or self-employed individual can satisfy an outstanding tax liability.” – IRS form 433-F Instructions
Form 433-B – Collection Information Statement for Businesses
When a business owes more than $25,000 in payroll tax or just can’t pay the $25,000 or less in 24 monthly payments, the case will be sent to a local Revenue Officer (RO). The RO will request a completed 433-B with all the backup documentation. It can be scary giving the IRS all those bank statements and A/R lists, but it’s necessary. And it can protect you, if you do it right. We’ll tell you how and why
“Documentation may include previously filed income tax returns, profit and loss statements, bank and investment statements, loan statements, financing statements, bills or statements for recurring expenses, etc.” – IRS form 433-B
Form 433-D – Installment Agreement
Used to set up a Direct Debit Installment Agreement, form 433-D provides the terms of the agreement and reveals some other great information, such as:
- The earliest Collection Statute Expiration Date (CSED)
- Whether the Installment Agreement will be reviewed again, as in the case of Partial Payment Installment Agreements
- Any additional condition or terms of the agreement
- Whether a tax lien has already been filed or if one will be filed
Remember, the IRS will take your tax refund if you back-taxes, even if you have an Installment Agreement.
“We will apply your federal tax refunds or overpayments (if any) to the entire amount you owe,”… - IRS form 433-D, Instructions to Taxpayer
Form 843 – Claim for Refund and Request for Abatement
Requesting the removal of penalties from the IRS can be done in a few different ways, depending on the penalty type and amount. Form 843 is one way to do it. You will have to explain why the penalties should be removed.
“Explain why you believe this claim or request should be allowed and show the computation of the amount shown on line 2. If you need more space, attach additional sheets.” – IRS form 843
Form 911 – Request for Taxpayer Advocate Service Assistance
If you are experiencing a hardship due to an IRS collection action, this is the form for you. Taxpayer Advocate may be able to help you avoid a financial hardship cause by the Service’s attempt to collect a tax liability.
“When to Use this Form: The Taxpayer Advocate Service (TAS) is your voice at the IRS. TAS may be able to help you if you're experiencing a problem with the IRS and:
– IRS form 911 Instructions
- Your problem with the IRS is causing financial difficulties for you, your family or your business;
- You face (or you business is facing) an immediate threat of adverse action; or
- You have tried repeatedly to contact the IRS, but no one has responded, or the IRS has not responded by the date promised.”
Form 1040ES – Estimated Tax for Individuals
If you are a contractor and receive a 1099 from the company that writes your paychecks, you may need to make Estimated tax payments to avoid a large tax liability with your tax return.
“Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you do not elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits.” – IRS form 1040-ES
Form 2159 – Payroll Deduction Agreement
You may be able to arrange for your monthly IRS Installment Agreement to be taken directly from your paycheck through your employer. Check with your employer to find out if a Payroll Deduction Agreement is an option.
“After you complete, sign (along with your spouse if this is a joint liability), and date this agreement form, give it to your participating employer. If you received the form by mail, please give the employer a copy of the letter that came with it.” – IRS form 2159 Instructions to Taxpayer
Form 2848 – Power of Attorney and Declaration of Representative
The IRS Power of Attorney form allows M&M to represent its clients before the IRS. Remember that unless a tax practitioner has form 2848 signed by you, they don’t have any specific information about your collection case, except for what is already public record. That means the tax lien information. So, don’t believe everything that you hear.
“… I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts that I can perform with respect to the tax matters described below.” – IRS form 2848
Form 4180 – Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes
When a business owes employment tax, the IRS investigates to determine which individuals are willful and responsible for collecting and depositing the payroll taxes on behalf of the business. The form 4180 interview is a big part of the investigation. Did you know that IRS Revenue Officers are instructed not
to provide a copy of this form to the individual(s) being interviewed? And, you won’t find a copy of it
IRS website with all the other tax forms. Kind of fishy, isn’t it?
“1. State whether you performed any of the duties / functions listed below for the business and the time periods during which you performed these duties.” – IRS form 4180
Form 4506 – Request for Copy of Tax Return
It may take a couple of months to get a copy of a tax return from the IRS. Send in IRS form 4506 with the $50 fee to get the process started. If you just need some of the basic income information from your tax return, a Wage and Income Transcript may be a quicker cheaper option.
“The IRS can provide a Tax Return Transcript for many returns free of charge. The transcript provides most of the line entries from the original tax return and usually contains the information that a third party (such as a mortgage company) requires.” – IRS form 4506
Form 4506-T – Request for Transcript of Tax Return
At M&M, we order Account Transcripts for each of our new clients. They help in our investigation phase of M&M’s Tax Resolution System
. Although using form 4506-T to order transcripts takes far too long for our methods, it does work, and it’s free.
“Use Form 4506-T to order a transcript or other return information free of charge. See the product list below. You can quickly request transcripts by using our automated self-help service tools.” – IRS form 4506-T
Form 8821 – Tax Information Authorization
IRS form 8821 does not authorize someone to represent you before the IRS. It simply allows someone to get information about your tax account. M&M uses this form to order transcripts, get payoff amounts, determine missing tax returns and other compliance issues for our clients.
Form 8857 – Request for Innocent Spouse Relief
The Innocent Spouse Relief and Injured Spouse Allocation often get confused by taxpayers. It’s important to know the difference. They are used in similar cases, but are distinctly different.
“Generally, both you and your spouse are responsible, jointly and individually, for paying any tax, interest, or penalties from your joint return. If you believe your current or former spouse should be solely responsible for an erroneous item or an underpayment of tax from your joint tax return, you may be eligible for innocent spouse relief.” – IRS form 8857
Form 9423 – Collection Appeal Request
Not to be confused with a CDP Appeal, the CAP or Collection Appeal Request is a useful tool when you disagree with an IRS action or proposed action. The first step in the CAP process is discussing the issue with a Collections Group Manager.
“Explain why you disagree with the collection action(s) you checked above and explain how you would resolve your tax problem.” – IRS form 9423
Form 9465 – Installment Agreement Request
Form 9465 takes longer than we like, but it’s one way to request an Installment Agreement from the IRS. It does work well in some instances, specifically for individual taxpayers, not so much for businesses.
“Caution: Don't file this form if you can pay your balance in full within 120 days. Instead, call 1-800-829-1040. Don't file if your business is still operating and owes employment or unemployment taxes.” – IRS form 9465
Form 12277 – Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien
It can be difficult to determine the difference between a lien release and a lien withdrawal. A lien release is issued with the tax liability has been satisfied or can no longer be collected by the IRS. A lien withdrawal relinquishes the IRS’ lien position and communicates to other creditors that the IRS is not competing for a taxpayer’s assets.
“The taxpayer, or the Taxpayer Advocate acting on behalf of the taxpayer, believes withdrawal is in the best interest of the taxpayer and the government.” – IRS form 12277
Form 14039 – Identity Theft Affidavit
Identity theft is a big problem for taxpayers these days. So many people need help and don’t know where to turn when their taxpayer identity has been stolen. The Service has a lot of good information on its website, irs.gov, if you think a fraudulent tax return has been filed in your name. This form is part of the process to fix the problem.
“Please provide an explanation of the identity theft issue, how you became aware of it and provide relevant dates.” – IRS form 14039
Form 14134 – Application for Certificate of Subordination of Federal Tax Lien
A lien subordination allows the IRS to give up their superior lien position to another creditor. It can be useful for businesses with a Factoring agreement on its accounts receivable and when a taxpayer with a lien needs to refinance their home.
- 6325(d)(1) the United States will receive an amount equal to the lien or interest to which the certificate of subordination is issued (provide amount in Section 6 above)
- 6325(d)(2) the issuance of the certificate of subordination will increase the government's interest and make collection of the tax liability easier." – IRS form 14134
Form 14135 – Application for Certificate of Discharge of Property from Federal Tax Lien
A lien discharge request is typically used to remove a lien from a specific asset, while the tax lien itself remains. It can be useful in the sale of an asset while dealing with an IRS tax lien. Be prepared to provide all the backup documentation.
“Attachments and exhibits should be included as necessary. Additional information may be requested of you or a third party to clarify the details of the transaction(s).” – IRS form 14135
Form 12153 – Request for Collection Due Process or Equivalent Hearing
Submit the Collection Due Process (CDP) form 12153 if you have an issue with a lien or levy notice that states “Your Right to a Hearing” on it. If you want an Installment Agreement or other alternative resolution to your tax debt, submit the appropriate financial statement form with it.
“If, during your CDP Hearing, you think you would like to discuss a Collection Alternative to the action proposed by the Collection function it is recommended you submit a completed Form 433A (Individual) and/or Form 433B (Business), as appropriate, with this form.” – IRS form 12153
Pub 1 – Your Rights as a Taxpayer
The Taxpayer Bill of Rights is short and to the point. You’ll find your 10 fundamental rights as a taxpayer on page 1. The second page briefly covers Examinations, Appeals, Collections and Refunds.
“Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS.” – IRS Publication 1
Pub 966 – Electronic Federal Tax Payment System
The EFTPS system makes paying taxes to the IRS easy. If you’re an employer making Federal Tax Deposits, you’re required to use the EFTPS system. Pub 966 walks you through the basics of enrollment, making payments and other features of the system.
“With EFTPS you can conveniently pay your taxes either online or by phone from anywhere, 24/7, 365 days a year. It’s fast and easy, with step-by-step directions that help you make payments in minutes.” – IRS Publication 966
Pub 594 – The IRS Collection Process
This 8-page publication provides a lot of useful information to those that owe the IRS. It outlines ways to pay your tax bill, options if you can’t pay in full now, collection actions, Trust Fund taxes and more. It’s a valuable resource for delinquent taxpayers.
“The collection process is a series of actions that the IRS can take to collect the taxes you owe if you don’t voluntarily pay them. The collection process will begin if you don’t make your required payments in full and on time, after receiving your bill.” – IRS Publication 594
Pub 1660 – Collection Appeal Rights
Another publication that the IRS sends to delinquent taxpayers and Revenue Officers discuss during their initial meeting with taxpayers. It gives a basic explanation of the Collection Due Process (CDP) appeal and the Collection Appeal Program (CAP), along with a few circumstances that are appropriate to use them.
“Appeals is separate from and independent of the IRS Collection office that initiated the collection action. Appeals ensures and protects its independence by adhering to a strict policy of prohibiting certain ex parte communications with the IRS Collection office or other IRS offices, such as discussions regarding the strengths or weaknesses of your case.” – IRS Publication 1660Get Free Tax Guides & Evaluation