Publication 556 (Rev. August 2005) - Examination Of Returns, Appeal Rights,and Claims For Refund Page 18
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
H
Presidentially declared
disaster . . . . . . . . . . . . . . . . . . . . . . . . 13
Abatement of interest (See Interest,
Help (See Tax help)
Publications (See Tax help)
abatement)
Appeal rights (See also Tax
I
R
Court) . . . . . . . . . . . . . . . . . . 8, 9, 11, 12
Injured spouse . . . . . . . . . . . . . . . . . . . 15
Assistance (See Tax help)
Refund (See Claim for refund;
Innocent spouse relief . . . . . . . 11, 16
Overpayments) . . . . . . . . . . . . . . . . . 14
Authorization, third party . . . . . . . . 3
Installment agreement . . . . . . . . . . . . 6
Reduced . . . . . . . . . . . . . . . . . . . . . . . . 15
Installment method:
Refund deadline
B
Estates, claim for refund by . . . . . 13
postponement . . . . . . . . . . . . . . . . . 13
Burden of proof . . . . . . . . . . . . . . . . . . . 9
Interest:
Refund or credit before court
Abatement:
decision . . . . . . . . . . . . . . . . . . . . . . . . 12
Disaster areas . . . . . . . . . . . . . . . . . 7
C
Rights:
Error or delay by IRS . . . . . . . . . . 6
Civil action (See Waivers, tax suits,
Communications,
Terrorist attacks . . . . . . . . . . . . . . . 7
civil action)
privileged . . . . . . . . . . . . . . . . . . . . 3, 9
Netting, overlapping
Claim for refund . . . . . . . . . . . . . . . . . 12
Requests to waive . . . . . . . . . . . . . . . 9
underpayments and
Disallowance . . . . . . . . . . . . . . . . . . . 15
overpayments . . . . . . . . . . . . . . . . . 6
Estates on installment
S
Suspended . . . . . . . . . . . . . . . . . . . . . . 5
method . . . . . . . . . . . . . . . . . . . . . . . 13
Suggestions for publication . . . . . 2
Periods of financial disability . . . . 14
J
Comments on publication . . . . . . . . 2
T
Joint and several liability, relief
Communications,
from . . . . . . . . . . . . . . . . . . . . . . . . 11, 16
privileged . . . . . . . . . . . . . . . . . . . . . 3, 9
Tax Court . . . . . . . . . . . . . . . . . . . . . 9, 11
Employment status, review
Confidentiality . . . . . . . . . . . . . . . . . . 3, 9
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
L
Innocent spouse relief, review of
Losses:
D
request for . . . . . . . . . . . . . . . . . . . . 11
Disaster area . . . . . . . . . . . . . . . . . . . 13
Disability (See Financial disability,
Refund or credit before
periods of)
decision . . . . . . . . . . . . . . . . . . . . . . 12
M
Disaster areas, abatement of
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 16
interest . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Mediation, fast track . . . . . . . . . . . . . . 4
Taxpayer Advocate . . . . . . . . . . . 3, 16
More information (See Tax
Terrorist attacks, abatement of
help) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
E
interest . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Employment status, Tax Court
Third party authorization . . . . . . . . . 3
N
review of . . . . . . . . . . . . . . . . . . . . . . . 11
TTY/TDD information . . . . . . . . . . . . 16
Estates:
Notice of deficiency:
Claim for refund . . . . . . . . . . . . . . . . 13
Timely mailing . . . . . . . . . . . . . . . . . . . 5
W
Examination of returns . . . . . . . . . . . 2
Notices:
Waivers:
Third party contacts . . . . . . . . . . . . . . 2
Tax suits, civil action . . . . . . . . . . . . . 9
F
O
Fast track mediation . . . . . . . . . . . . . . 4
Z
Offer in compromise . . . . . . . . . . . . . . 7
Financial disability, periods of:
Zero rate, overlapping periods of
Claim for refund . . . . . . . . . . . . . . . . 14
Overpayments:
interest (See Interest, netting)
Offsets against state tax . . . . . . . . 15
Form:
8379 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
8857 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
P
Free tax services . . . . . . . . . . . . . . . . 16
Penalties, suspended . . . . . . . . . . . . 5
Practitioners, federally authorized:
Confidential
communications . . . . . . . . . . . . . 3, 9
Page 18
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial