2011 Tax Prep
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2011 Tax Prep
2011 tax prep 11. 2011 tax prep Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 2011 tax prep By interview. 2011 tax prep Repeat examinations. 2011 tax prep The first part of this chapter explains some of your most important rights as a taxpayer. 2011 tax prep The second part explains the examination, appeal, collection, and refund processes. 2011 tax prep Declaration of Taxpayer Rights Protection of your rights. 2011 tax prep IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 2011 tax prep Privacy and confidentiality. 2011 tax prep The IRS will not disclose to anyone the information you give us, except as authorized by law. 2011 tax prep You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 2011 tax prep Professional and courteous service. 2011 tax prep If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 2011 tax prep If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 2011 tax prep Representation. 2011 tax prep You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 2011 tax prep Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 2011 tax prep If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 2011 tax prep You can have someone accompany you at an interview. 2011 tax prep You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 2011 tax prep Payment of only the correct amount of tax. 2011 tax prep You are responsible for paying only the correct amount of tax due under the law—no more, no less. 2011 tax prep If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 2011 tax prep Help with unresolved tax problems. 2011 tax prep The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 2011 tax prep Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 2011 tax prep For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 2011 tax prep Appeals and judicial review. 2011 tax prep If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 2011 tax prep You can also ask a court to review your case. 2011 tax prep Relief from certain penalties and interest. 2011 tax prep The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 2011 tax prep We will waive interest that is the result of certain errors or delays caused by an IRS employee. 2011 tax prep Examinations, Appeals, Collections, and Refunds Examinations (audits). 2011 tax prep We accept most taxpayers' returns as filed. 2011 tax prep If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 2011 tax prep The inquiry or examination may or may not result in more tax. 2011 tax prep We may close your case without change; or, you may receive a refund. 2011 tax prep The process of selecting a return for examination usually begins in one of two ways. 2011 tax prep First, we use computer programs to identify returns that may have incorrect amounts. 2011 tax prep These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 2011 tax prep Second, we use information from outside sources that indicates that a return may have incorrect amounts. 2011 tax prep These sources may include newspapers, public records, and individuals. 2011 tax prep If we determine that the information is accurate and reliable, we may use it to select a return for examination. 2011 tax prep Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 2011 tax prep The following sections give an overview of how we conduct examinations. 2011 tax prep By mail. 2011 tax prep We handle many examinations and inquiries by mail. 2011 tax prep We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 2011 tax prep You can respond by mail or you can request a personal interview with an examiner. 2011 tax prep If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 2011 tax prep Please do not hesitate to write to us about anything you do not understand. 2011 tax prep By interview. 2011 tax prep If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 2011 tax prep If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 2011 tax prep If you do not agree with these changes, you can meet with the examiner's supervisor. 2011 tax prep Repeat examinations. 2011 tax prep If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 2011 tax prep Appeals. 2011 tax prep If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 2011 tax prep Most differences can be settled without expensive and time-consuming court trials. 2011 tax prep Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2011 tax prep If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 2011 tax prep S. 2011 tax prep Tax Court, U. 2011 tax prep S. 2011 tax prep Court of Federal Claims, or the U. 2011 tax prep S. 2011 tax prep District Court where you live. 2011 tax prep If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 2011 tax prep If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 2011 tax prep You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 2011 tax prep Collections. 2011 tax prep Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 2011 tax prep It describes: What to do when you owe taxes. 2011 tax prep It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 2011 tax prep It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 2011 tax prep IRS collection actions. 2011 tax prep It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 2011 tax prep Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 2011 tax prep Innocent spouse relief. 2011 tax prep Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 2011 tax prep To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 2011 tax prep In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 2011 tax prep Do not file Form 8857 with your Form 1040. 2011 tax prep For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 2011 tax prep Refunds. 2011 tax prep You can file a claim for refund if you think you paid too much tax. 2011 tax prep You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 2011 tax prep The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 2011 tax prep Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 2011 tax prep If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 2011 tax prep Prev Up Next Home More Online Publications
Understanding Your CP232A Notice
We approved your request for an extension to file your Form 5330.
What you need to do
- Keep this notice for your records.
- File your required form by your new due date shown on the notice.
You may want to
Answers to Common Questions
Q. Where can I go for more information about Employee Benefit Plans?
A. For more information on Employee Benefit Plans, see Retirement Plans Community.
Q. Can I get help over the phone?
A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.
Tips for next year
Be sure to mail your Form 5558 on or before the due date of your return.
Page Last Reviewed or Updated: 27-Jan-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The 2011 Tax Prep
2011 tax prep Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. 2011 tax prep Installment sale, Installment reporting for sale of partnership interest. 2011 tax prep Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. 2011 tax prep C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. 2011 tax prep , Capital interest. 2011 tax prep Comments on publication, Comments and suggestions. 2011 tax prep Contribution Basis of property, Basis of contributed property. 2011 tax prep Built-in gain or loss, Allocations to account for built-in gain or loss. 2011 tax prep Distribution of property, Distribution of contributed property to another partner. 2011 tax prep Net precontribution gain, Net precontribution gain. 2011 tax prep Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. 2011 tax prep Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. 2011 tax prep Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. 2011 tax prep 8308, Information return required of partnership. 2011 tax prep 8832, Organizations formed after 1996. 2011 tax prep 8865, Contribution to foreign partnership. 2011 tax prep G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. 2011 tax prep Inventory items, substantially appreciated, Substantially appreciated inventory items. 2011 tax prep L Liability Assumption of, Assumption of liability. 2011 tax prep Partner's assumed by partnership, Partner's liabilities assumed by partnership. 2011 tax prep Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. 2011 tax prep Liquidation Constructive, Constructive liquidation. 2011 tax prep Partner's interest, Complete liquidation of partner's interest. 2011 tax prep Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. 2011 tax prep M Marketable securities, Marketable securities treated as money. 2011 tax prep N Notice group, TEFRA, Notice group. 2011 tax prep Notice partner, TEFRA, Notice partner. 2011 tax prep P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. 2011 tax prep Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. 2011 tax prep Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. 2011 tax prep Liquidation of, Complete liquidation of partner's interest. 2011 tax prep , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. 2011 tax prep Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. 2011 tax prep Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. 2011 tax prep Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. 2011 tax prep Capital interest, Capital interest. 2011 tax prep Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. 2011 tax prep Precontribution gain, Net precontribution gain. 2011 tax prep Profits interest, Profits interest. 2011 tax prep Publications (see Tax help) R Related person, Related person. 2011 tax prep S Self-employed health insurance, Self-employed health insurance premiums. 2011 tax prep Short period return, Short period return. 2011 tax prep Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. 2011 tax prep Suggestions for publication, Comments and suggestions. 2011 tax prep T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. 2011 tax prep TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. 2011 tax prep Prev Up Home More Online Publications