Looking for a Irs Publications? Download it for free!

If you are an injured spouse, you can obtain your portion

For more information, see Publication 1546, How To Get

of the joint refund by completing Form 8379. Follow the

Help With Unresolved Tax Problems.

instructions on the form.

Free tax services. To find out what services are avail-

able, get Publication 910, IRS Guide to Free Tax Services.

Relief from joint and several liability on a joint return.

It contains a list of free tax publications and an index of tax

Generally, joint and several liability applies to all joint

topics. It also describes other free tax information services,

returns. This means that both you and your spouse (or

including tax education and assistance programs and a list

former spouse) are liable for any tax shown on a joint

of TeleTax topics.

return plus any understatement of tax that may become

due later. This is true even if a divorce decree states that a

Internet. You can access the IRS website 24

former spouse will be responsible for any amounts due on

hours a day, 7 days a week, at to:

previously filed joint returns.

In some cases, a spouse will be relieved of the tax,

•

E-file your return. Find out about commercial tax

interest, and penalties on a joint tax return. Three types of

preparation and e-file services available free to eligi-

relief are available.

ble taxpayers.

•

Innocent spouse relief.

•

Check the status of your 2005 refund. Click on

•

Separation of liability.

Where’s My Refund. Be sure to wait at least 6 weeks

•

from the date you filed your return (3 weeks if you

Equitable relief.

filed electronically). Have your 2005 tax return avail-

able because you will need to know your social se-

Form 8857. Each kind of relief is different and has

curity number, your filing status, and the exact whole

different requirements. You must file Form 8857, Request

dollar amount of your refund.

for Innocent Spouse Relief, to request relief. Form 8857

•

must be filed no later than 2 years after the date on which

Download forms, instructions, and publications.

the IRS first attempted to collect the tax from you, such as

•

Order IRS products online.

by applying your refund from one year to the joint liability.

•

See the instructions for Form 8857 and Publication 971 for

Research your tax questions online.

more information on these kinds of relief and who may

•

Search publications online by topic or keyword.

qualify for them.

•

View Internal Revenue Bulletins (IRBs) published in

the last few years.

How To Get Tax Help

•

Figure your withholding allowances using our Form

W-4 calculator.

You can get help with unresolved tax issues, order free

•

publications and forms, ask tax questions, and get informa-

email.

tion from the IRS in several ways. By selecting the method

•

that is best for you, you will have quick and easy access to

Get information on starting and operating a small

tax help.

business.

Contacting your Taxpayer Advocate. If you have at-

tempted to deal with an IRS problem unsuccessfully, you

Phone. Many services are available by phone.

should contact your Taxpayer Advocate.

The Taxpayer Advocate independently represents your

interests and concerns within the IRS by protecting your

•

rights and resolving problems that have not been fixed

Ordering forms, instructions, and publications. Call

through normal channels. While Taxpayer Advocates can-

1-800-829-3676 to order current-year forms, instruc-

not change the tax law or make a technical tax decision,

tions, and publications and prior-year forms and in-

they can clear up problems that resulted from previous

structions. You should receive your order within 10

contacts and ensure that your case is given a complete

days.

and impartial review.

•

Asking tax questions. Call the IRS with your tax

To contact your Taxpayer Advocate:

questions at 1-800-829-1040.

•

Call the Taxpayer Advocate toll free at

•

Solving problems. You can get face-to-face help

1-877-777-4778.

solving tax problems every business day in IRS Tax-

•

Call, write, or fax the Taxpayer Advocate office in

payer Assistance Centers. An employee can explain

your area.

IRS letters, request adjustments to your account, or

help you set up a payment plan. Call your local

•

Call 1-800-829-4059 if you are a TTY/TDD user.

Taxpayer Assistance Center for an appointment. To

•

Visit /advocate.

find the number, go to /localcontacts or

Page 16

Publication 556 (Rev. August 2005) - Examination Of Returns, Appeal Rights,and Claims For Refund Page 16

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