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1040a Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. 1040a Tax questions. 1040a Useful Items - You may want to see: What's New Registered tax return preparers. 1040a  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. 1040a They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. 1040a Future developments. 1040a  The IRS has created a page on IRS. 1040a gov for information about Publication 947 at www. 1040a irs. 1040a gov/pub947. 1040a Information about any future developments (such as legislation enacted after we release it) will be posted on that page. 1040a Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. 1040a The toll-free number for this service is 1-866-860-4259. 1040a Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. 1040a Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. 1040a Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. 1040a For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. 1040a Definitions. 1040a   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. 1040a Comments and suggestions. 1040a   We welcome your comments about this publication and your suggestions for future editions. 1040a   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040a NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a   You can email us at taxforms@irs. 1040a gov . 1040a Please put “Publications Comment” on the subject line. 1040a You can also send us comments from www. 1040a irs. 1040a gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. 1040a ” Ordering forms and publications. 1040a   Visit www. 1040a irs. 1040a gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040a Internal Revenue Service 1201 N. 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040a   If you have a tax question, check the information available on IRS. 1040a gov or call 1-800-829-1040. 1040a We cannot answer tax questions sent to either of the above addresses. 1040a Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 1040a 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications

  • BBB Warns Consumers Of Kansas Firm's Deceptive Debt Collection Tactics
    A Kansas business criticized for questionable debt collection practices is the focus of 220 Better Business Bureau (BBB) complaints across the U.S., including more than two dozen from the St. Louis area. The BBB warns consumers to be extremely cautious when dealing with representatives of Regent Asset Management Solutions or Imperial Recovery Partners. Both have operated debt collection call centers in recent months out of the same address: 119th Street in Overland Park, Kan. Regent also had offices in Denver, Colo.
  • Complaints to BBB Against Debt Settlement Companies On the Rise
    Better Business Bureau is warning financially troubled families to beware of misleading debt settlement companies that claim they can easily reduce or eliminate credit card debt. Since the start of the recession, BBB has received more than 3,500 complaints from individuals, including many who paid hundreds of dollars in upfront fees to debt settlement companies but only fell deeper into debt.
  • National Debt Consolidation Scheme Misleads Consumers About Costs, Benefits, and Nonprofit Status
    A nationwide debt consolidation business violated federal law by misleading and illegally telemarketing millions of consumers, according to the Federal Trade Commission (FTC), which is seeking consumer redress in federal district court, a freeze of the operation's assets, and an end to its illegal practices. According to the FTC's complaint, a scheme that bills itself as 'America's Premier Debt Consolidation Company' is violating the FTC Act and the FTC's Telemarketing Sales Rule, led by a Florida attorney who is using a sham nonprofit company to violate telemarketing rules that exempt legitimate nonprofit entities.
  • Urges Taxpayers to Contact the IRS If They Suspect Tax-Related Identity Theft is informing consumers that an unexpected message from the Internal Revenue Service (IRS) could be a warning sign that their Social Security number is being misused by an identity thief.

The 1040a

1040a Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040a Assistance (see Tax help) B Basis Adjusted, Adjusted basis. 1040a Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. 1040a , Basis in installment obligation. 1040a , Basis in installment obligation. 1040a Installment sale, Adjusted basis for installment sale purposes. 1040a Repossessed property, Basis in repossessed property. 1040a , Basis. 1040a Bond, Bond. 1040a Buyer's note, Buyer's note. 1040a C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. 1040a D Dealer sales, special rule, Dealer sales. 1040a Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). 1040a , Fair market value (FMV). 1040a Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. 1040a 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. 1040a Schedule D (Form 1040), Schedule D (Form 1040), Other forms. 1040a , Schedule D (Form 1040). 1040a Free tax services, Free help with your tax return. 1040a G Gross profit percentage, Gross profit percentage. 1040a Gross profit, defined, Gross profit. 1040a Guarantee, Debt not payable on demand. 1040a H Help (see Tax help) I Installment obligation Defined, Installment obligation. 1040a Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. 1040a Unstated, Installment income after 2013. 1040a Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. 1040a L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. 1040a Third-party, Third-party note. 1040a O Original issue discount, Installment income after 2013. 1040a P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. 1040a Reporting sale to, Related person. 1040a Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. 1040a Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. 1040a Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. 1040a Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. 1040a Stock or securities, Stock or securities. 1040a Sales by dealers, Dealer sales. 1040a Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. 1040a Selling price Defined, Selling price. 1040a Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. 1040a T Tax help, How To Get Tax Help Third-party note, Third-party note. 1040a TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. 1040a Prev  Up     Home   More Online Publications