Suspension of Tax Examination for
Citizens Detained in Iraq & Kuwait

WASHINGTON - The Internal Revenue Service is extending its policy of providing administrative relief to taxpayers in hostage situations by suspending tax examination and collection actions involving U.S. citizens detained in Iraq and Kuwait. To implement the relief policy IRS needs to hear from family members of hostages.

Family members of detailed citizens should call a special toll-free number, 1-800-829-4351, as soon as possible so that IRS international taxpayer service representatives can take steps to suspend actions already scheduled or underway and prevent actions from being scheduled.

IRS explained that it had no way of knowing for certain the identity of hostages but that once alerted, it could take steps to provide the relief.

Callers should be prepared to provide IRS the names and social security numbers of detained citizens, along with any information they may be aware of concerning ongoing actions with the IRS.

Examination and collection actions that can be precluded or suspended include audits of tax returns and mailings of notices or other actions involving the collection of overdue taxes.

IRS advises reservists called to active duty and military personnel assigned to Operation Desert Shield, or their family members, to use the regular federal tax assistance number, 1-800-424-1040, for information they need.

Reservists and military personnel or their family members should promptly contact IRS in response to correspondence received regarding an examination or past due taxes so that alternatives may be considered, such as postponing an examination or a payment.

IRS recently issued guidance on the continuation of health coverage provided by employers to employees called to active military reserve duty. Employers may voluntarily maintain coverage. Where coverage is not maintained, certain group health plans must offer reservists, and families if covered under the plans, an election to continue coverage at their own expense.

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