The IRS provides the following sources
for forms, publications, and additional
● Tax Questions: 1–800–829–1040
(1–800–829–4059 for TTY/TDD)
● Forms and Publications:
● Small Business Ombudsman: A
small business entity can participate
in the regulatory process and
comment on enforcement actions of
IRS by calling 1-888-REG-FAIR.
● Internet: www.irs.gov
Your collection appeal rights are
explained in detail in Publication 1660,
Collection Appeal Rights.
● IRS collection actions. It covers liens,
releasing a lien, levies, releasing a
levy, seizures and sales, and release
If you were due a refund but you did not
file a return, you generally must file your
return within 3 years from the date the
return was due (including extensions) to
get that refund.
You may file a claim for refund if you think
you paid too much tax. You must
generally file the claim within 3 years from
the date you filed your original return or 2
years from the date you paid the tax,
whichever is later. The law generally
provides for interest on your refund if it is
not paid within 45 days of the date you
filed your return or claim for refund.
Publication 556, Examination of Returns,
Appeal Rights, and Claims for Refund, has
more information on refunds.