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Publication 556 2003 Tax Year

Publication 556
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Important Change

Fast track mediation. The IRS now offers fast track mediation services to help taxpayers resolve many disputes resulting from:

  • Examinations (audits),
  • Offers in compromise,
  • Trust fund recovery penalties, and
  • Other collection actions.

See Fast track mediation under If You Do Not Agree.

Introduction

The Internal Revenue Service (IRS) accepts most federal tax returns as filed. However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately.

If your return is selected for examination, it does not suggest that you made an error or are dishonest. Returns are chosen by computerized screening, by random sample, or by an income document matching program. See Examination selection criteria, later. You should also know that many examinations result in a refund or acceptance of the tax return without change.

This publication discusses general rules and procedures that the IRS follows in examinations. It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of tax you already paid.

As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS.

Taxpayer Advocate Service.

The Taxpayer Advocate Service is an independent program for people who have been unable to resolve their problems with the IRS.

Tip

Before contacting the Taxpayer Advocate, you should first discuss any problem with the employee's supervisor to expedite the resolution of your problem. Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor.

For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. See How To Get Tax Help, near the end of this publication for more information about contacting the Taxpayer Advocate Service.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at
www.irs.gov.

You can write to us at the following address:


Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Comments on IRS enforcement actions.

The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. If you wish to comment on the enforcement actions of the IRS, you can:

  • Call 1–888–734–3247,
  • Send an e-mail to [email protected], or
  • Download the appraisal form at www.sba.gov/regfair.

Useful Items - You may want to see:

Publication

  • 1 Your Rights as a Taxpayer
  • 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree
  • 594 The IRS Collection Process
  • 910 Guide to Free Tax Services
  • 971 Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
  • 1546 The Taxpayer Advocate Service of the IRS
  • 1660 Collection Appeal Rights
  • 3605 Fast Track Mediation
  • 3920 Tax Relief for Victims of Terrorist Attacks

Form (and Instructions)

  • 843 Claim for Refund and Request for Abatement
  • 1040X Amended U.S. Individual Income Tax Return
  • 2848 Power of Attorney and Declaration of Representative
  • 4506 Request for Copy or Transcript of Tax Form
  • 8379 Injured Spouse Claim and Allocation
  • 8857 Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief)

See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms.

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