Basic Tools for Tax Professionals
Information You Need to File Returns for Your Clients
- Where to File
- Forms and Publications
- Information Returns Processing
- Disaster Relief Resource Center for Tax Professionals
- New PTIN Requirements for Tax Return Preparers
- E-Filing
- EIN
- EITC - Earned Income Credit
- Maximize Effectiveness of Check the Box Authorization
- Confirming Payment/Credits On Tax Account
- Filing An Extension
- Tax Payment Alternatives
- Filing Late and/or Paying Late
- Where's My Refund?
Your Responsibilities As A Tax Professional
- Treasury Dept. Circular 230
- Standards of Practice for Tax Professionals
- Office of Professional Responsibility
- Return Preparer Office Enrolled Agent Program
- How To Report Suspected Tax Fraud Activity
- Preparer Penalties
- Section 7216 Information Center
- Section 6694 - Preparer Penalty Provisions Under the Small Business and Work Opportunity Act of 2007
- Section 7216 - Guidance Necessary To Facilitate Electronic Tax Administration
Campus Responsibilities and Operations
- Campus Video – A Dialogue with Practitioners
- CAF – Unit Addresses, Fax Numbers, and State Mapping
- Centralized Lien Processing Unit – Publication 1468
- CP 2000 Frequently Asked Questions
- Understanding a Federal Tax Lien
- FOIA Request for CAF Representative/Client Listing
- How EINs are assigned
- IRM – Customer Account Services – Part 21
- Offer In Compromise
- Practitioner Priority Service
Reference Materials
- Issue Management Resolution System (IMRS)
- Internal Revenue Bulletins
- Internal Revenue Manual
- Advance Notices for Tax Professionals
- IRS Tips for Bankruptcy Trustees
- Tax Code, Regulations and Official Guidance
- Subscription Services
- IRS Freedom of Information
- Index of Applicable Federal Rates
- Market Segment Specialization Program (MSSP)
Representing Your Client Before the IRS After Returns Have Been Filed
- Understanding Notices
- IRS Notices and Bills, Penalties and Interest Charges (Topic 653)
- CP 2000 Frequently Asked Questions
- Understanding the Collection Process (Publication 594)
- Instructions for Form 843 Claim for Refund and Request for Abatement
- Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
- Practitioner Priority Service
- E-Services Electronic Account Resolution
- Face to Face Tax Help
- Taxpayer Advocate Service
IRS Collection Tools and Your Clients’ Rights
- Tools
- Understanding a Federal Tax Lien
- Levies
- Notice of Potential Third Party Contact
- Rights
- Your Appeal Rights (Topic 151)
- Your Appeal Rights and How to Prepare a Protest if you Don't Agree (Publication 5)
- Other Appeals Programs
- Collection Due Process Hearing (Form 12153)
- Collection Appeal Rights
- Collection Appeal Request (Form 9423)
- Fast Track Mediation
- Offer In-Compromise
- Taxpayer Advocate Service
- Form 911 - Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
- Rules on Representation And Disclosure
Requesting Transcripts and Other IRS Information on Clients
- Online Tools for Tax Professionals
- Practitioner Priority Service
- Copies of Tax Returns
Criminal Investigation Division and Enforcement Initiatives
- If you suspect or know of an individual or company that is not complying with the tax laws, you may report this fraudulent activity.
- If you suspect that your taxpayer has provided you with false information, read Pub 3857 for information on what you can do.
Treasury Inspector General for Tax Administration (TIGTA)
Report fraud, waste and abuse.
Frequently Used Telephone Numbers for Practitioners
- IRS Hotlines and Toll Free Numbers
- PTIN Information Line 877-613-PTIN (7846)
- Disaster Hotline 866-562-5227
- Practitioner Priority Service 866-860-4259
- Business Specialty Tax Line 800-829-4933
- Forms and Publications 800-829-3676
- Refund Hotline 800-829-1954
- 100 Tax Topics 800-829-4477
- E-Help Desk 866-255-0654
- Tax Exempt Organizations 877-829-5500
- Health Coverage Tax Credit Contact Center 866-628-4282
- Report Tax Schemes 866-775-7474
- EFTPS Customer Service 800-555-4477
- Taxpayer Advocate 877-777-4778
- Automated Substitute for Return (ASFR) Call Site 866-681-4271
- Identity Protection Specialized Unit 800-908-4490
Page Last Reviewed or Updated: 11-Mar-2013
