Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and Paperwork Reduction Act of 1980 require that when
we ask you for
information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be
used. We must also tell
you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory
under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to
ask you so we can
complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is sections 6001, 6011, and 7651 and their regulations. They say that you must file
a return or statement
with the IRS and pay to the United States Treasury any tax for which you are liable. Your response is mandatory under these
sections. Section 6109
requires that you provide your SSN on what you file. This is so we know who you are, and can process your return and other
papers. You must fill in
all parts of the tax form that apply to you.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right
amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged
penalties and be
subject to criminal prosecution. We may also have to disallow any deductions shown on the tax return. This could make the
tax higher or delay any
refund, and the calculation of your social security benefits may be affected. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or
requires the IRS to
disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose
your tax information to the
SSA for use in calculating your social security benefits; to the Department of Justice, to enforce the tax laws, both civil
and criminal; and to
cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out
their tax laws.
We may disclose your tax information to other persons as necessary to obtain information which we cannot get in any other
way in order to determine
the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United
States to permit the
Comptroller General to review the Internal Revenue Service. We may disclose your tax information to Committees of Congress;
federal, state, and local
child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility
for and the
repayment of loans. We may also disclose this information to other countries under a tax treaty, or to federal and state agencies
to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
Keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules
for filing and
giving information, call or visit any IRS office.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406,
Washington, DC 20224. Do not send the form to this address. Instead, see Where To File on page 1.