Table of Contents
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A corporation that is a policyholder owning one or more employer-owned life insurance contracts issued after August 17, 2006, must file new Form 8925, Employer-Owned Life Insurance Contracts.
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The increased deduction for qualified reforestation expenses for small timber producers no longer applies to expenses paid or incurred after December 31, 2007.
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The election to deduct GO Zone clean-up costs no longer applies to costs paid or incurred after December 31, 2007.
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New Principal Business Activity (PBA) codes have been added for new Item H. See page 6 for details.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
If the Real Estate Investment Trust (REIT) has attempted to deal with an IRS problem unsuccessfully, it should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents the REIT's interests and concerns within the IRS by protecting its rights and resolving problems that have not been fixed through normal channels.
While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that the REIT's case is given a complete and impartial review.
The REIT's assigned personal advocate will listen to its point of view and will work with the REIT to address its concerns. The REIT can expect the advocate to provide:
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An impartial and independent look at your problem,
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Timely acknowledgement,
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The name and phone number of the individual assigned to its case,
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Updates on progress,
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Timeframes for action,
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Speedy resolution, and
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Courteous service.
When contacting the Taxpayer Advocate, the REIT should be prepared to provide the following information:
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The REIT's name, address, and employer identification number.
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The name and telephone number of an authorized contact person and the hours he or she can be reached.
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The type of tax return and year(s) involved.
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A detailed description of the problem.
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Previous attempts to solve the problem and the office that was contacted.
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A description of the hardship the REIT is facing and supporting documentation (if applicable).
The REIT can contact a Taxpayer Advocate as follows:
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Call the Taxpayer Advocate's toll-free number: 1-877-777-4778.
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Call, write, or fax the Taxpayer Advocate office in its area (see Pub. 1546 for addresses and phone numbers).
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TTY/TDD help is available by calling 1-800-829-4059.
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Visit the website at: www.irs.gov/advocate.
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Download forms, instructions, and publications;
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Order IRS products online;
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Research your tax questions online;
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Search publications online by topic or keyword; and
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Sign up to receive local and national tax news by email.
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Current year forms, instructions, and publications;
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Prior year forms, instructions, and publications;
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Bonus: Historical Tax Products DVD - Ships with the final release;
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Tax Map: an electronic research tool and finding aid;
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Tax law frequently asked questions (FAQs);
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Tax topics from the IRS telephone response system;
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Fill-in, print and save features for most tax forms;
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Internal Revenue Bulletins; and
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Toll-free and email technical support.
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