Instructions For Form 720 - Quarterly Federal Excise Tax Return - 2005 Page 14
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16Fishing rods and fishing poles
308
Line 14. Gasoline
Fishing tackle boxes
387
Claimant. The person who paid the tax to the
government is the only person eligible to make this claim.
Electric outboard motors
342
Allowable sales. The fuel must have been sold for type
Bows, quivers, broadheads, and points
344
of use 4, 9, 13, 14, 16, or 17. For exported fuel, see line
15b.
Arrow shafts
389
Claim requirement. Generally, the claim must be filed
within 3 years from the time the return was filed or 2
years from the time the tax was paid, whichever is later.
Unresolved Tax Issues
Line 15. Other Claims
If you have attempted to deal with an IRS problem
Line 15b. Claims for Exported Fuel
unsuccessfully, you should contact the Taxpayer
Advocate. The Taxpayer Advocate independently
Taxpayers making a claim for exported fuel must attach a
represents your interests and concerns within the IRS by
statement to Schedule C (Form 720). The statement
protecting your rights and resolving problems that have
should include the type of fuel, claim rate, number of
not been fixed through normal channels.
gallons, total amount of claim, and proof of export. Enter
the total claim for all fuels on line 15b. The claim rates for
While Taxpayer Advocates cannot change the tax law
exported fuel are listed below.
or make a technical tax decision, they can clear up
problems that resulted from previous contacts and
Fuel
Rate
CRN
ensure that your case is given a complete and impartial
Gasoline
$.184
362
review.
Aviation gasoline
$.194
354
Your assigned personal advocate will listen to your
Diesel fuel
$.244
360
point of view and will work with you to address your
Kerosene
$.244
346
concerns. You can expect the advocate to provide you
with:
Line 15c. Other Claims
•
A ‘‘fresh look’’ at your new or on-going problem.
Use line 15c for claims relating to taxes listed in the table
•
Timely acknowledgment.
below. See Pub. 510 for information on allowable claims
•
The name and phone number of the individual
relating to these taxes. If you need additional space,
assigned to your case.
attach other sheet(s). You must include the following
•
Updates on progress.
information for each claim.
•
•
Timeframes for action.
A detailed description of the claim.
•
•
Speedy resolution.
Any additional information required by the regulations.
•
•
Courteous service.
The amount of the claim.
•
When contacting the Taxpayer Advocate, you should
How you figured the claim amount.
•
provide the following information:
Any other information to support the claim.
•
Your name, address, and taxpayer identification
Claim requirement. Generally, the claim must be
number (TIN).
filed within 3 years from the time the return was filed or 2
•
The name and telephone number of an authorized
years from the time the tax was paid, whichever is later.
contact person and the hours he or she can be reached.
•
The type of tax return and year(s) or period(s) (for
Tax
CRN
quarterly returns) involved.
•
Ozone-depleting chemicals (ODCs)
398
A detailed description of the problem.
•
Previous attempts to solve the problem and the office
Truck, trailer, and semitrailer chassis and
383
you contacted.
bodies, and tractors
•
A description of the hardship you are facing (if
Passenger vehicles (luxury tax)
392
applicable).
Taxable tires
366
You may contact a Taxpayer Advocate by calling a
toll-free number, 1-877-777-4778. Persons who have
Gas guzzler automobiles
340
access to TTY/TDD equipment may call 1-800-829-4059
Vaccines
397
and ask for Taxpayer Advocate assistance. If you prefer,
you may call, write, or fax the Taxpayer Advocate office
Sport fishing equipment
341
in your area. See Pub. 1546, The Taxpayer Advocate
Service of the IRS, for a list of addresses and numbers.
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