Taxpayer Service (21.003)
Program
21.003 Taxpayer Service
Federal Agency
INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Authorization
Internal Revenue Code, as amended, 26 U.S.C. 7801.
Program Number
21.003
Last Known Status
Active
Objectives
To assure that taxpayers, organizations of taxpayers, and organizations which serve taxpayers, receive the most current information on the tax obligations and rights established by the Federal tax system.
Types of Assistance
Advisory Services and Counseling; Training.
Uses and Use Restrictions
Information and guidance on tax matters, including assistance in the preparation of returns, is available to each taxpayer who telephones, writes or visits IRS offices. Toll-free telephone services, for general inquiries, are available to any taxpayer in the Nation, 24 hours a day, 7 days a week from January 3, 2000, through April 17, 2000 for tax law topics as well as for account related inquiries. Beginning April 18, 2000, tax law service is available Monday through Saturday, from 7:00 a.m. until 11:00 p.m. local time. Account related services continue to be available 24 hours a day, 7 days a week. Holiday hours may vary. Hours of service many change for FY 2001. The toll free telephone number is 1-800-829- 1040. This number is listed in tax packages and in local telephone directories. Also, the IRS has a toll-free number for taxpayers called TeleTax. This program provides recorded tax information which is available 24 hours a day to taxpayers with touchtone telephones. In addition, the TeleTax program is enhanced with the automated refund information function. This function is available to callers using touchtone telephones from 7:00 am to 11:30 pm Monday through Friday and on Saturdays from 7:00 a.m. to 4:00 p.m. Informational seminars are available through the Community Outreach Tax Education Program at locations in the community during or after regular business hours and on weekends. Workshops for small business and self-employed persons and a program called Small Business Tax Education are being offered by a growing number of community educational facilities, such as colleges, universities and adult education centers. Secondary school teachers may order a modular teaching kit which enables students to easily learn about Federal and State taxes. An interactive website, www.irs.treas.gov/taxi has been established to assist in learning about taxes. Schools may order a teaching kit as a supplement to their U.S. History courses taught in eighth or ninth grade which will enable students to learn about the history of our Federal tax system. The IRS sponsors two volunteer programs for providing tax assistance to taxpayers who have low income, are elderly, non-English speaking or are handicapped. A training course is available for individuals interested in participating in these volunteer programs. A major public service campaign to promote electronic tax administration is made available to the media. The Tax Supplement newspaper is available from IRS District Offices for use by media and local agencies. Tax forms and publications are available at many public libraries, banks and post offices, in addition to the IRS website on the Internet: www.irs.ustreas.gov. Taxpayers may also make inquiries via email using the IRS website. Should the President declare an area a disaster, special procedures will be established to assist these taxpayers.
Eligibility Requirements
Applicant Eligibility
Any individual or group interested in the tax system or having questions on his or her tax return(s).
Beneficiary Eligibility
Taxpayers.
Credentials/Documentation
None. Funding for this activity includes 21.006 Tax Counseling for the Elderly.
Application and Award Process
Preapplication Coordination
None. This program is excluded from coverage under E.O. 12372.
Application Procedure
Contact any IRS office.
Award Procedure
Not applicable.
Deadlines
Not applicable.
Range of Approval/Disapproval Time
Appeals
Not applicable.
Renewals
Not applicable.
Assistance Considerations
Formula and Matching Requirements
Not applicable.
Length and Time Phasing of Assistance
Not applicable.
Post Assistance Requirements
Reports
Not applicable.
Audits
Not applicable.
Records
Not applicable.
Program Accomplishments
Approximately 12 million additional contacts per year are achieved through the taxpayer education program. In addition, more than 40,000 media outlets are provided with taxpayer information materials. During 2000, IRS responded to more than 135 million customer inquiries.
Financial Information
Account Identification
20-0912-0-1-803.
Obligations
(Salary and expenses) FY 02 $1,013,463,751; FY 03 est $1,333,502,516; and FY 04 est $1,380,175,104.
Range and Average of Financial Assistance
Not applicable.
Regulations, Guidelines and Literature
"Tax Guide for Small Business, Publication 334"; "Your Federal Income Tax, Publication 17"; "Understanding Taxes, Teachers Resource Package Publication 21" (for teachers); Taxes in U.S. History - School Resource Package, Publication 1541" (for teachers); Volunteer Income Tax Assistance (VITA) Brochure, Publication 724; Tax Counseling for the Elderly (TCE) Brochure, Publication 1114; "Volunteer Assistor's Guide, Publication 678"; Volunteer Assistor's Instructor's guide, Publication 1155; "Small Business Tax Education Program, Instructor Resource File, Publication 1466"; "Guide to Free Tax Services, Publication 910"; "Highlights of 1998 Tax Changes, Publication 553", and "Is My Withholding Correct for 1999, Publication 919."
Related Programs
21.004, Exchange of Federal Tax Information With State Tax Agencies.
Information Contacts
Regional or Local Office
Toll-free telephone service is available to any taxpayer 24 hours a day, 7 days a week from January 3,2000 through April 17, 2000 for tax law topics as well as for account related inquiries by calling 1-800-829-1040. Beginning April 18, 2000 tax law service is available Monday through Saturday from 7:00 a.m. until 11:00 p.m. local time. Account related services continue to be available 24 hours a day, 7 days a week. Holiday hours may vary. Hours of service may change for FY 2001. This number is listed in tax packages and in local telephone directories. Persons interested in becoming a volunteer or finding out about volunteer services may use the same number. Taxpayers may also visit an IRS Office for assistance. Office addresses generally are contained in local telephone directories where service is available on a full-time basis or on designated days. Telephone assistance is available for deaf taxpayers who have access to Telephone Services for the Deaf equipment. Hearing impaired residents may call 1-800-829-4059.
Headquarters Office
Assistant Commissioner for Customer Service, Internal Revenue Service, Room 2116, 1111 Constitution Ave., NW., Washington, DC 20224. Telephone: (202) 622-5044. Use the same number for FTS.
Web Site Address
Examples of Funded Projects
Not applicable.
Criteria for Selecting Proposals
Not applicable.
