Tax Resources

There is an almost endless supply of information on the internet about federal and state tax issues. Some information is good and some can be misleading. The following is a short list of good places to start researching some common issues. After you have a general understanding of the issue, you can expand your research.

General Legal Resources

• Findlaw

Abatement

• Requesting Abatement or Refund of Interest
• Abatement Form 843 (pdf)
• Abatement Form 843 Instructions (pdf)
• MDR Penalties and Interest

Audit

• Audit Reconsideration Process (pdf)
• Audit Technique Guides
• Audit – Publication 556 Examination of Returns, Appeals Rights & Claim for Refund
• MDR – What’s an Audit? (pdf)
• MDR- Individual Income Tax Audits

Collection Appeals

• Publication 1660, Collection Appeals Rights (pdf)
• Information for Appeals
• Appeals At-a-glance
• Your Appeal Rights
• Your Rights as a Taxpayer (pdf)
• What you need to know about the IRS Collection Process (pdf)
• Your Appeal Rights and How to Prepare a Protest if you Don’t Agree (pdf)
• IRS Collection Process, Publication 594 (pdf)
• Collection Due Process Hearing, Form 12153 (pdf)
• Form 9423, Collection Appeal Request (pdf)

Criminal Investigations

• Criminal Investigation At-a-glance
• IRS Criminal Enforcement
• What Criminal Investigation Does

Employment Taxes

• Employment Tax Evasion – Criminal Investigation
• What are Employment Taxes?
• Publication 15 – Employers Tax Guide

Freedom of Information Act (FOIA)

• Freedom of Information Act Request

Injured Spouse

• Injured Spouse Claim and Allocation (pdf)

Innocent Spouse – IRS

• Innocent Spouse Relief
• Form 8857, Request for Innocent Spouse Relief (pdf)
• Publication 971, Innocent Spouse Relief (pdf)
• Types of Relief
• Innocent Spouse Tax Relief Eligibility Explorer
• Innocent Spouse Questions & Answers

Innocent Spouse – Minnesota

• Separation of Liability Program
• Innocent Spouse Allocation Program

Installment Agreement – IRS

• Online Payment Agreement Application
• Tax Topic 202 – How to Pay your Taxes?
• Form 9465, Installment Agreement Request (pdf)
• Payment Plans, Installment Agreements
• FAQ – Installment Agreement/Payment

Installment Agreement – Minnesota

• MDR Payment Options
• MDR Paying Your Balance Due
• MDR Payment Agreement System

Offer in Compromise – IRS

• What is an Offer in Compromise?
• Offers in Compromise
• Fresh Start Offer in Compromise
• Offer in Compromise Booklet (pdf)
• National Standards for Allowable Living Expenses
• Housing and Utilities Allowable Living Expenses
• Allowable Living Expenses for Transportation

Offer in Compromise (Compromise Agreement) – Minnesota

• MDR Compromise
• Compromise Application (pdf)

Timely Filing Tax Returns

• What to Do if You Haven’t Filed Your Tax Return
• Amended Returns
• Extension of Time to File Your Tax Return
• Collection Procedures for Taxpayers Filing and/or Paying Late

Taxpayer Advocate – IRS and Minnesota

• IRS Advocate Service
• IRS Taxpayers Advocate Service At-a-glance
• MDR Taxpayer Rights Advocate