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Tax For 2012

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Tax For 2012

Tax for 2012 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax for 2012 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Tax for 2012 . Tax for 2012 What is joint and several liability? . Tax for 2012 How can I get relief from joint and several liability? . Tax for 2012 What are the rules for innocent spouse relief? . Tax for 2012 What are erroneous items? . Tax for 2012 What is an understated tax? . Tax for 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Tax for 2012 What are the rules for separation of liability relief? . Tax for 2012 Why would a request for separation of liability relief be denied? . Tax for 2012 What are the rules for equitable relief? . Tax for 2012 How do state community property laws affect my ability to qualify for relief? . Tax for 2012 How do I request relief? . Tax for 2012 When should I file Form 8857? . Tax for 2012 Where should I file Form 8857? . Tax for 2012 I am currently undergoing an examination of my return. Tax for 2012 How do I request innocent spouse relief? . Tax for 2012 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Tax for 2012 What is injured spouse relief? . Tax for 2012 What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Tax for 2012 This is called joint and several liability. Tax for 2012 Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. Tax for 2012 You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Tax for 2012 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Tax for 2012 ” Each type has different requirements. Tax for 2012 They are explained separately below. Tax for 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Tax for 2012 You must have filed a joint return which has an understated tax. Tax for 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax for 2012 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Tax for 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax for 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Tax for 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax for 2012 For example, you reported total tax on your 2008 return of $2,500. Tax for 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax for 2012 You have a $500 understated tax. Tax for 2012 No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Tax for 2012 ” Each type has different requirements. Tax for 2012 They are explained separately below. Tax for 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. Tax for 2012 You must have filed a joint return which has an understated tax. Tax for 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax for 2012 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Tax for 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax for 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Tax for 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax for 2012 For example, you reported total tax on your 2008 return of $2,500. Tax for 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax for 2012 You have a $500 understated tax. Tax for 2012 No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Tax for 2012 You must have filed a joint return which has an understated tax. Tax for 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). Tax for 2012 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Tax for 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax for 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Tax for 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax for 2012 For example, you reported total tax on your 2008 return of $2,500. Tax for 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax for 2012 You have a $500 understated tax. Tax for 2012 No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Tax for 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax for 2012 For example, you reported total tax on your 2008 return of $2,500. Tax for 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax for 2012 You have a $500 understated tax. Tax for 2012 No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax for 2012 For example, you reported total tax on your 2008 return of $2,500. Tax for 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax for 2012 You have a $500 understated tax. Tax for 2012 No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Tax for 2012 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Tax for 2012 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Tax for 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax for 2012 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Tax for 2012 The understated tax allocated to you is generally the amount you are responsible for. Tax for 2012 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Tax for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Tax for 2012 (Under this rule, you are no longer married if you are widowed. Tax for 2012 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Tax for 2012 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax for 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Tax for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax for 2012 Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Tax for 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax for 2012 You have an understated tax or underpaid tax. Tax for 2012 See Note later. Tax for 2012 You did not pay the tax. Tax for 2012 However, see Refunds , earlier, for exceptions. Tax for 2012 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Tax for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax for 2012 You did not file or fail to file your return with the intent to commit fraud. Tax for 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax for 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax for 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax for 2012 Note. Tax for 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax for 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax for 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or resume collecting from you. Tax for 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax for 2012 See Publication 594 for more information. Tax for 2012 Injured spouse relief is different from innocent spouse relief. Tax for 2012 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Tax for 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax for 2012 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Tax for 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax for 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax for 2012 Note. Tax for 2012 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Tax for 2012 . Tax for 2012 How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Tax for 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax for 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. Tax for 2012 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Tax for 2012 If you are requesting equitable relief, see Exception for equitable relief. Tax for 2012 under How To Request Relief, earlier, for when to file Form 8857. Tax for 2012 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Tax for 2012 Use the address or fax number shown in the Instructions for Form 8857. Tax for 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax for 2012 Do not file it with the employee assigned to examine your return. Tax for 2012 Generally, the IRS has 10 years to collect an amount you owe. Tax for 2012 This is the collection statute of limitations. Tax for 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax for 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax for 2012 But interest and penalties continue to accrue. Tax for 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax for 2012 This includes the time the Tax Court is considering your request. Tax for 2012 After your case is resolved, the IRS can begin or
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Benefits, Leave, and Pay for Federal Employees

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The Tax For 2012

Tax for 2012 Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax for 2012 Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Tax for 2012 The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Tax for 2012 The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Tax for 2012 What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Tax for 2012 Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Tax for 2012 Representing a taxpayer at conferences, hearings, or meetings with the IRS. Tax for 2012 Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Tax for 2012 Providing a client with written advice which has a potential for tax avoidance or evasion. Tax for 2012 Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Tax for 2012 Who Can Practice Before the IRS? The following individuals can practice before the IRS. Tax for 2012 However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Tax for 2012 Form 2848 can be used for this purpose. Tax for 2012 Attorneys. Tax for 2012   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Tax for 2012 Certified public accountants (CPAs). Tax for 2012   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Tax for 2012 Enrolled agents. Tax for 2012   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Tax for 2012 Enrolled retirement plan agents. Tax for 2012   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Tax for 2012 The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Tax for 2012 Enrolled actuaries. Tax for 2012   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Tax for 2012 The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Tax for 2012 Student. Tax for 2012    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Tax for 2012 For more information, see Authorization for special appearances, later. Tax for 2012 Registered tax return preparers and unenrolled return preparers. Tax for 2012   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Tax for 2012 An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Tax for 2012   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Tax for 2012 Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Tax for 2012 Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Tax for 2012   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Tax for 2012 See Form 8821. Tax for 2012 Practice denied. Tax for 2012   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Tax for 2012 Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Tax for 2012 Other individuals who may serve as representatives. Tax for 2012   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Tax for 2012 An individual. Tax for 2012 An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Tax for 2012 A family member. Tax for 2012 An individual can represent members of his or her immediate family. Tax for 2012 Immediate family includes a spouse, child, parent, brother, or sister of the individual. Tax for 2012 An officer. Tax for 2012 A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Tax for 2012 An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Tax for 2012 A partner. Tax for 2012 A general partner may represent the partnership before the IRS. Tax for 2012 An employee. Tax for 2012 A regular full-time employee can represent his or her employer. Tax for 2012 An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Tax for 2012 A fiduciary. Tax for 2012 A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Tax for 2012 See Fiduciary under When Is a Power of Attorney Not Required, later. Tax for 2012 Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Tax for 2012 See section 10. Tax for 2012 7(c)(1)(vii) of Circular 230. Tax for 2012 Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Tax for 2012 The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Tax for 2012 However, it is granted only when extremely compelling circumstances exist. Tax for 2012 If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Tax for 2012 The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Tax for 2012 The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Tax for 2012 It merely confirms that a centralized file for authorizations has been established for the individual under that number. Tax for 2012 Students in LITCs and the STCP. Tax for 2012   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Tax for 2012 Authorization requests must be made to the Office of Professional Responsibility. Tax for 2012 If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Tax for 2012 Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Tax for 2012 If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Tax for 2012 Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Tax for 2012 If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Tax for 2012 Corporations, associations, partnerships, and other persons that are not individuals. Tax for 2012   These organizations (or persons) are not eligible to practice before the IRS. Tax for 2012 Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Tax for 2012 Not meeting the requirements for renewal of enrollment (such as continuing professional education). Tax for 2012 Requesting to be placed in inactive retirement status. Tax for 2012 Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Tax for 2012 Failure to meet requirements. Tax for 2012   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Tax for 2012 The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Tax for 2012 The individual has 60 days from the date of the notice to respond. Tax for 2012 Inactive roster. Tax for 2012   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Tax for 2012 The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Tax for 2012 Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Tax for 2012 Inactive retirement status. Tax for 2012   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Tax for 2012 They must continue to adhere to all renewal requirements. Tax for 2012 They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Tax for 2012 Suspension and disbarment. Tax for 2012   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Tax for 2012 This includes engaging in acts of disreputable conduct. Tax for 2012 For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Tax for 2012   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Tax for 2012 See What Is Practice Before the IRS, earlier. Tax for 2012   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Tax for 2012 However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Tax for 2012   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Tax for 2012 The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Tax for 2012 How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Tax for 2012 Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Tax for 2012 In either case, certain application forms, discussed next, must be filed. Tax for 2012 Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Tax for 2012 See Incompetence and Disreputable Conduct, later. Tax for 2012 Form 2587. Tax for 2012   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Tax for 2012 Form 2587 can be filed online, by mail, or by fax. Tax for 2012 For more information, see instructions and fees listed on the form. Tax for 2012 To get Form 2587, see How To Get Tax Help, later. Tax for 2012 Form 23 and Form 23-EP. Tax for 2012   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Tax for 2012 The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Tax for 2012 Alternatively, payment may be made electronically pursuant to instructions on the forms. Tax for 2012 To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Tax for 2012 Form 5434. Tax for 2012   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Tax for 2012 The application must include a check or money order in the amount of the fee shown on Form 5434. Tax for 2012 To get Form 5434, see How To Get Tax Help, later. Tax for 2012 Period of enrollment. Tax for 2012   An enrollment card will be issued to each individual whose enrollment application is approved. Tax for 2012 The individual is enrolled until the expiration date shown on the enrollment card or certificate. Tax for 2012 To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Tax for 2012 What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Tax for 2012 F. Tax for 2012 R. Tax for 2012 part 10 and reprinted in Treasury Department Circular No. Tax for 2012 230 (Circular 230). Tax for 2012 An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Tax for 2012 In addition, a practitioner cannot engage in disreputable conduct (discussed later). Tax for 2012 Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Tax for 2012 Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Tax for 2012 See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Tax for 2012 Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Tax for 2012 Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Tax for 2012 Communications regarding corporate tax shelters. Tax for 2012   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Tax for 2012 Duty to advise. Tax for 2012   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Tax for 2012 Due diligence. Tax for 2012   A practitioner must exercise due diligence when performing the following duties. Tax for 2012 Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Tax for 2012 Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Tax for 2012 Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Tax for 2012 Restrictions Practitioners are restricted from engaging in certain practices. Tax for 2012 The following paragraphs discuss some of these restricted practices. Tax for 2012 Delays. Tax for 2012   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Tax for 2012 Assistance from disbarred or suspended persons and former IRS employees. Tax for 2012   A practitioner must not knowingly, directly or indirectly, do the following. Tax for 2012 Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Tax for 2012 Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Tax for 2012 Performance as a notary. Tax for 2012   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Tax for 2012 Negotiations of taxpayer refund checks. Tax for 2012   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Tax for 2012 Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Tax for 2012 The following list contains examples of conduct that is considered disreputable. Tax for 2012 Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Tax for 2012 Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Tax for 2012 Soliciting employment by prohibited means as discussed in section 10. Tax for 2012 30 of Circular 230. Tax for 2012 Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Tax for 2012 Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Tax for 2012 Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Tax for 2012 Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Tax for 2012 Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Tax for 2012 Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Tax for 2012 Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Tax for 2012 Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Tax for 2012 A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Tax for 2012 Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Tax for 2012 If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Tax for 2012 See Who Can Practice Before the IRS, earlier. Tax for 2012 What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Tax for 2012 If the authorization is not limited, the individual generally can perform all acts that you can perform. Tax for 2012 The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Tax for 2012 For information on the limits regarding registered tax return preparers, see Circular 230 §10. Tax for 2012 3(f). Tax for 2012 For information on the limits regarding unenrolled preparers, see Publication 470. Tax for 2012 Acts performed. Tax for 2012   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Tax for 2012 Represent you before any office of the IRS. Tax for 2012 Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Tax for 2012 Sign a consent to extend the statutory time period for assessment or collection of a tax. Tax for 2012 Sign a closing agreement. Tax for 2012 Signing your return. Tax for 2012   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Tax for 2012 6012-1(a)(5)). Tax for 2012 You specifically authorize this in your power of attorney. Tax for 2012 For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Tax for 2012 Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Tax for 2012 Other good cause if specific permission is requested of and granted by the IRS. Tax for 2012 When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Tax for 2012 For more information, see the Form 2848 instructions. Tax for 2012 Limitation on substitution or delegation. Tax for 2012   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Tax for 2012   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Tax for 2012 If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Tax for 2012 Disclosure of returns to a third party. Tax for 2012   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Tax for 2012 Incapacity or incompetency. Tax for 2012   A power of attorney is generally terminated if you become incapacitated or incompetent. Tax for 2012   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Tax for 2012 See Non-IRS powers of attorney, later. Tax for 2012 When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Tax for 2012 A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Tax for 2012 Represent you at a meeting with the IRS. Tax for 2012 Prepare and file a written response to the IRS. Tax for 2012 Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Tax for 2012 Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Tax for 2012 Your representative must complete that part of the form. Tax for 2012 Non-IRS powers of attorney. Tax for 2012   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Tax for 2012 For more information, see Processing a non-IRS power of attorney, later. Tax for 2012   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Tax for 2012 Your name and mailing address. Tax for 2012 Your social security number and/or employer identification number. Tax for 2012 Your employee plan number, if applicable. Tax for 2012 The name and mailing address of your representative(s). Tax for 2012 The types of tax involved. Tax for 2012 The federal tax form number. Tax for 2012 The specific year(s) or period(s) involved. Tax for 2012 For estate tax matters, the decedent's date of death. Tax for 2012 A clear expression of your intention concerning the scope of authority granted to your representative(s). Tax for 2012 Your signature and date. Tax for 2012 You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Tax for 2012 This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Tax for 2012 The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Tax for 2012 502(b). Tax for 2012 Required information missing. Tax for 2012   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Tax for 2012 You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Tax for 2012 If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Tax for 2012 Procedure for perfecting a non-IRS power of attorney. Tax for 2012   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Tax for 2012 The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Tax for 2012 The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Tax for 2012 Example. Tax for 2012 John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Tax for 2012 The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Tax for 2012 However, it does not list specific tax-related information such as types of tax or tax form numbers. Tax for 2012 Shortly after John signs the power of attorney, he is declared incompetent. Tax for 2012 Later, a federal tax matter arises concerning a prior year return filed by John. Tax for 2012 Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Tax for 2012 If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Tax for 2012 If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Tax for 2012 Otherwise, he must name another individual who can practice before the IRS. Tax for 2012 Processing a non-IRS power of attorney. Tax for 2012   The IRS has a centralized computer database system called the CAF system. Tax for 2012 This system contains information on the authority of taxpayer representatives. Tax for 2012 Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Tax for 2012 Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Tax for 2012 It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Tax for 2012   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Tax for 2012 Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Tax for 2012 Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Tax for 2012 However, the following will also assist you in preparing the form. Tax for 2012 Line-by-line hints. Tax for 2012   The following hints are summaries of some of the line-by-line instructions for Form 2848. Tax for 2012 Line 1—Taxpayer information. Tax for 2012   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Tax for 2012 If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Tax for 2012 Line 2—Representative(s). Tax for 2012   Only individuals may be named as representatives. Tax for 2012 If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Tax for 2012 If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Tax for 2012 Enter your representative's fax number if available. Tax for 2012   If you want to name more than three representatives, attach additional Form(s) 2848. Tax for 2012 The IRS can send copies of notices and communications to two of your representatives. Tax for 2012 You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Tax for 2012 If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Tax for 2012 Line 3—Tax matters. Tax for 2012   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Tax for 2012 However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Tax for 2012 The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Tax for 2012 However, avoid general references such as “all years” or “all taxes. Tax for 2012 ” Any Form 2848 with general references will be returned. Tax for 2012 Line 4—Specific use not recorded on Centralized Authorization File (CAF). Tax for 2012   Certain matters cannot be recorded on the CAF system. Tax for 2012 Examples of such matters include, but are not limited to, the following. Tax for 2012 Requests for a private letter ruling or technical advice. Tax for 2012 Applications for an employer identification number (EIN). Tax for 2012 Claims filed on Form 843, Claim for Refund and Request for Abatement. Tax for 2012 Corporate dissolutions. Tax for 2012 Requests for change of accounting method. Tax for 2012 Requests for change of accounting period. Tax for 2012 Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Tax for 2012 Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Tax for 2012 Application for Award for Original Information under section 7623. Tax for 2012 Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Tax for 2012 Freedom of Information Act requests. Tax for 2012 If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Tax for 2012 If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Tax for 2012 Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Tax for 2012 Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Tax for 2012 To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Tax for 2012 If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Tax for 2012 For more information on specific use, see the Instructions for Form 2848, line 4. Tax for 2012 FAX copies. Tax for 2012   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Tax for 2012 If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Tax for 2012 Your representative may be able to file Form 2848 electronically via the IRS website. Tax for 2012 For more information, your representative can go to www. Tax for 2012 irs. Tax for 2012 gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Tax for 2012 If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Tax for 2012 Instead, give it to your representative, who will retain the document. Tax for 2012 Updating a power of attorney. Tax for 2012   Submit any update or modification to an existing power of attorney in writing. Tax for 2012 Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Tax for 2012 Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Tax for 2012   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Tax for 2012 To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Tax for 2012 A written notice of substitution or delegation signed by the recognized representative. Tax for 2012 A written declaration of representative made by the new representative. Tax for 2012 A copy of the power of attorney that specifically authorizes the substitution or delegation. Tax for 2012 Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Tax for 2012 However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Tax for 2012 A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Tax for 2012 Note. Tax for 2012 The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Tax for 2012 Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Tax for 2012 If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Tax for 2012 If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Tax for 2012 If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Tax for 2012 The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Tax for 2012 If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Tax for 2012 When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Tax for 2012 If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Tax for 2012 To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Tax for 2012 A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Tax for 2012 If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Tax for 2012 When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Tax for 2012 The following situations do not require a power of attorney. Tax for 2012 Providing information to the IRS. Tax for 2012 Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Tax for 2012 Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Tax for 2012 Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Tax for 2012 Allowing the IRS to discuss return information with a fiduciary. Tax for 2012 How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Tax for 2012 The two completed forms for this example are shown on the next pages. Tax for 2012 Example. Tax for 2012 Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Tax for 2012 They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Tax for 2012 Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Tax for 2012 Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Tax for 2012 They want copies of all notices and written communications sent to Jim. Tax for 2012 This is the first time Stan and Mary have given power of attorney to anyone. Tax for 2012 They should each complete a Form 2848 as follows. Tax for 2012 Line 1—Taxpayer information. Tax for 2012   Stan and Mary must each file a separate Form 2848. Tax for 2012 On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Tax for 2012 Mary does likewise on her separate Form 2848. Tax for 2012 Line 2—Representative(s). Tax for 2012   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Tax for 2012 Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Tax for 2012 They also enter Mr. Tax for 2012 Smith's CAF number, his telephone number, and his fax number. Tax for 2012 Mr. Tax for 2012 Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Tax for 2012 Line 3—Tax Matters. Tax for 2012   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Tax for 2012 Line 4—Specific use not recorded on Centralized Authorization File (CAF). Tax for 2012   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Tax for 2012 See Preparation of Form — Helpful Hints, earlier. Tax for 2012 Line 5—Acts authorized. Tax for 2012   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Tax for 2012 Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Tax for 2012 If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Tax for 2012 Line 6—Retention/revocation of prior power(s) of attorney. Tax for 2012   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Tax for 2012 However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Tax for 2012   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Tax for 2012 (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Tax for 2012 ) Line 7—Signature of taxpayer. Tax for 2012   Stan and Mary each signs and dates his or her Form 2848. Tax for 2012 If a taxpayer does not sign, the IRS cannot accept the form. Tax for 2012 Part II—Declaration of Representative. Tax for 2012   Jim Smith must complete this part of Form 2848. Tax for 2012 If he does not sign this part, the IRS cannot accept the form. Tax for 2012 What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Tax for 2012 However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Tax for 2012 Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Tax for 2012 This image is too large to be displayed in the current screen. Tax for 2012 Please click the link to view the image. Tax for 2012 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Tax for 2012 Please click the link to view the image. Tax for 2012 Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Tax for 2012 Please click the link to view the image. Tax for 2012 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Tax for 2012 Please click the link to view the image. Tax for 2012 Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Tax for 2012 Incomplete document. Tax for 2012   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Tax for 2012 For example, if your signature or signature date is missing, the IRS will contact you. Tax for 2012 If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Tax for 2012   In either case, the power of attorney is not considered valid until all required information is entered on the document. Tax for 2012 The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Tax for 2012 Complete document. Tax for 2012   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Tax for 2012 In most instances, this includes processing the document on the CAF system. Tax for 2012 Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Tax for 2012 Documents not processed on CAF. Tax for 2012   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Tax for 2012 For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Tax for 2012 These documents remain with the related case files. Tax for 2012 In this situation, you should check the box on line 4 of Form 2848. Tax for 2012 In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Tax for 2012 Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Tax for 2012 However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Tax for 2012 For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Tax for 2012 However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Tax for 2012 If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Tax for 2012 Notices and other correspondence. Tax for 2012   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Tax for 2012 If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Tax for 2012 This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Tax for 2012 The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Tax for 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax for 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax for 2012 Free help with your return. Tax for 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax for 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax for 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax for 2012 To find the nearest VITA or TCE site, visit IRS. Tax for 2012 gov or call 1-800-906-9887 or 1-800-829-1040. Tax for 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax for 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax for 2012 aarp. Tax for 2012 org/money/taxaide. Tax for 2012   For more information on these programs, go to IRS. Tax for 2012 gov and enter keyword “VITA” in the upper right-hand corner. Tax for 2012 Internet. Tax for 2012 You can access the IRS website at IRS. Tax for 2012 gov 24 hours a day, 7 days a week to: E-file your return. Tax for 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax for 2012 Check the status of your refund. Tax for 2012 Go to IRS. Tax for 2012 gov and click on Where's My Refund. Tax for 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax for 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax for 2012 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax for 2012 Download forms, including talking tax forms, instructions, and publications. Tax for 2012 Order IRS products online. Tax for 2012 Research your tax questions online. Tax for 2012 Search publications online by topic or keyword. Tax for 2012 Use the online Internal Revenue Code, regulations, or other official guidance. Tax for 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax for 2012 Figure your withholding allowances using the withholding calculator online at www. Tax for 2012 irs. Tax for 2012 gov/individuals. Tax for 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax for 2012 irs. Tax for 2012 gov/individuals. Tax for 2012 Sign up to receive local and national tax news by email. Tax for 2012 Get information on starting and operating a small business. Tax for 2012 Phone. Tax for 2012 Many services are available by phone. Tax for 2012   Ordering forms, instructions, and publications. Tax for 2012 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax for 2012 You should receive your order within 10 days. Tax for 2012 Asking tax questions. Tax for 2012 Call the IRS with your tax questions at 1-800-829-1040. Tax for 2012 Solving problems. Tax for 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax for 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax for 2012 Call your local Taxpayer Assistance Center for an appointment. Tax for 2012 To find the number, go to www. Tax for 2012 irs. Tax for 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax for 2012 TTY/TDD equipment. Tax for 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax for 2012 TeleTax topics. Tax for 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax for 2012 Refund information. Tax for 2012 To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax for 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax for 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax for 2012 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax for 2012 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax for 2012 Other refund information. Tax for 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax for 2012 Evaluating the quality of our telephone services. Tax for 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax for 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Tax for 2012 Another is to ask some callers to complete a short survey at the end of the call. Tax for 2012 Walk-in. Tax for 2012 Many products and services are available on a walk-in basis. Tax for 2012   Products. Tax for 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax for 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax for 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax for 2012 Services. Tax for 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax for 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax for 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax for 2012 No appointment is necessary—just walk in. Tax for 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax for 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax for 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax for 2012 All other issues will be handled without an appointment. Tax for 2012 To find the number of your local office, go to  www. Tax for 2012 irs. Tax for 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax for 2012 Mail. Tax for 2012 You can send your order for forms, instructions, and publications to the address below. Tax for 2012 You should receive a response within 10 days after your request is received. Tax for 2012  Internal Revenue Service 1201 N. Tax for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax for 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax for 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax for 2012 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax for 2012 Remember, the worst thing you can do is nothing at all. Tax for 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax for 2012 You face (or your business is facing) an immediate threat of adverse action. Tax for 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax for 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax for 2012 You will be assigned to one advocate who will be with you at every turn. Tax for 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax for 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax for 2012 And our services are always free. Tax for 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax for 2012 Our tax toolkit at www. Tax for 2012 TaxpayerAdvocate. Tax for 2012 irs. Tax for 2012 gov can help you understand these rights. Tax for 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax for 2012 irs. Tax for 2012 gov/advocate. Tax for 2012 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Tax for 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax for 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax for 2012 irs. Tax for 2012 gov/advocate. Tax for 2012 Low Income Taxpayer Clinics (LITCs). Tax for 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax for 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax for 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax for 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax for 2012 For more information and to find a clinic near you, see the LITC page on www. Tax for 2012 irs. Tax for 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax for 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax for 2012 Free tax services. Tax for 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax for 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax for 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax for 2012 The majority of the information and services listed in this publication are available to you free of charge. Tax for 2012 If there is a fee associated with a resource or service, it is listed in the publication. Tax for 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax for 2012 DVD for tax products. Tax for 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax for 2012 Prior-year forms, instructions, and publications. Tax for 2012 Tax Map: an electronic research tool and finding aid. Tax for 2012 Tax law frequently asked questions. Tax for 2012 Tax Topics from the IRS telephone response system. Tax for 2012 Internal Revenue Code—Title 26 of the U. Tax for 2012 S. Tax for 2012 Code. Tax for 2012 Links to other Internet based Tax Research Materials. Tax for 2012 Fill-in, print, and save features for most tax forms. Tax for 2012 Internal Revenue Bulletins. Tax for 2012 Toll-free and email technical support. Tax for 2012 Two releases during the year. Tax for 2012  – The first release will ship the beginning of January. Tax for 2012  – The final release will ship the beginning of March. Tax for 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax for 2012 irs. Tax for 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax for 2012 Prev  Up  Next   Home   More Online Publications