These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.
Where do I get forms and publications?
From your personal computer, you can access the IRS's Internet Web Site 24 hours a day, 7 days a week to:
- download forms, instructions, and publications;
- search publications on-line by topic or keyword.
You can also order forms and publications by calling 800-TAX-FORM (800-829-3676) Monday through Friday, 7 a.m. to 10 p.m. (local time zones apply). Most forms and publications are available at your local IRS office.
Are there publications that address filing requirements of Indian tribal gaming operations?
Yes. Publication 3908, Gaming Tax Law for Indian Tribal Governments and Publication 3079, Gaming Publication for Tax-Exempt Organizations PDF, are both available. Answers to your questions may be found in these publications. You should contact the IRS Office of Indian Tribal Governments if you need further clarification.
What is the Taxpayer Advocate Service and how do I contact them?
The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. Each state has a Taxpayer Advocate to assist that state's taxpayers.
If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer, a significant hardship as a result of the application of the tax laws, contact the Taxpayer Advocate.
To reach the Taxpayer Advocate, use one of the following methods:
- Call the telephone number listed for the office closest to you. The telephone number of each local Taxpayer Advocate office can be found in Publication 1546, The Taxpayer Advocate Service of the IRS PDF. The same telephone number is also listed in the Blue Pages of your telephone directory.
- Call the Taxpayer Advocate’s toll-free telephone number: 877-777-4778.
- Call the general IRS toll-free number (800-829-1040) and ask for Taxpayer Advocate assistance.
- Write or FAX – Addresses and FAX numbers for Taxpayer Advocate offices are listed in Publication 1546, The Taxpayer Advocate Service of the IRS PDF.
- TTY/TTD help is available by calling: 800-829-4059.
- Complete Form 911, Application for Taxpayer Assistance Order (ATAO) PDF and submit it to the Taxpayer Advocate's office. See Publication 1546, The Taxpayer Advocate Service of the IRS PDF, for instructions.
Additional information can be obtained via the Taxpayer Advocate website.