How To Get More Information This section describes the help that the IRS and other federalagencies offer to taxpayers who operate their own businesses. luxury hotels in OdenseInternal Revenue Service The following describes assistance provided by the IRS. You canorder free publications and forms, ask tax questions, and get moreinformation from the IRS in several ways. By selecting the method thatis best for you, you will have quick and easy access to tax help. SeeFree tax services, later. Small Business Tax Education Program.Small business owners and other self-employed individuals can learnabout business taxes through a unique partnership between the IRS andlocal organizations. Through workshops or in-depth tax courses,instructors provide training on starting a business, recordkeeping,preparing business tax returns, self-employment tax issues, andemployment taxes. Some courses are offered free as a community service. Courses givenby an educational facility may include costs for materials andtuition. Other courses may have a nominal fee to offset administrativecosts of sponsoring organizations. For more information about this program, call the IRS Mondaythrough Friday during regular business hours and ask for your TaxpayerEducation Coordinator. Check your telephone book for the local numberof the IRS office closest to you or you can call1-800-829-1040. Your Business Tax Kit.Your Business Tax Kit is an assortment of IRS forms andpublications to help taxpayers who operate their own businesses. Toorder the kit, see Free tax services, later. The kitconsists of the following items. Forms: SS-4, Application for Employer IdentificationNumber 1040-ES, Estimated Tax forIndividuals 9779, EFTPS Business Enrollment Form Publications: 583, Starting a Business and KeepingRecords 594, The IRS Collection Process 910, Guide to Free Tax Services 1544, Reporting Cash Payments of Over $10,000 (Receivedin a Trade or Business) It also contains Publication 509,which has a tax calendar. Free tax services.To find out what services are available, get Publication 910,Guide to Free Tax Services. It contains a list of free taxpublications and an index of tax topics. It also describes other freetax information services, including tax education and assistanceprograms and a list of TeleTax topics. Computer: Personal computer. With your personal computer andmodem, you can access the IRS on the Internet atwww.irs.gov. While visiting our web site, you can select: Frequently Asked Tax Questions (located underTaxpayer Help & Ed) to find answers to questions youmay have. Forms & Pubs to download forms andpublications or search for forms and publications by topic orkeyword. Fill-in Forms (located under Forms &Pubs) to enter information while the form is displayed and thenprint the completed form. Tax Info For You to view Internal RevenueBulletins published in the last few years. Tax Regs in English to search regulations and theInternal Revenue Code (under United States Code(USC)). Digital Dispatch and IRS Local News Net(both located under Tax Info For Business) to receiveour electronic newsletters on hot tax issues and news. Small Business Corner (located under TaxInfo For Business) to get information on starting and operatinga small business. You can also reach us with your computer using File TransferProtocol at ftp.irs.gov. Fax: TaxFax Service. Using the phone attached to your faxmachine, you can receive forms and instructions by calling703-368-9694. Follow the directions from theprompts. When you order forms, enter the catalog number for the formyou need. The items you request will be faxed to you. Phone: Phone. Many services are available by phone.    Ordering forms, instructions, and publications.Call 1-800-829-3676 to ordercurrent and prior year forms, instructions, and publications. Asking tax questions. Call the IRS with your taxquestions at 1-800-829-1040. TTY/TDD equipment. If you have access to TTY/TDDequipment, call 1-800-829- 4059 to asktax questions or to order forms and publications. TeleTax topics. Call1-800-829-4477 to listen to pre-recordedmessages covering various tax topics. Evaluating the quality of our telephone services. Toensure that IRS representatives give accurate, courteous, andprofessional answers, we evaluate the quality of our telephoneservices in several ways. A second IRS representative sometimes monitors livetelephone calls. That person only evaluates the IRS assistor and doesnot keep a record of any taxpayer's name or tax identificationnumber. We sometimes record telephone calls to evaluate IRSassistors objectively. We hold these recordings no longer than oneweek and use them only to measure the quality of assistance. We value our customers' opinions. Throughout this year, wewill be surveying our customers for their opinions on ourservice. Walkin: Walk-in. You can walk in to many post offices,libraries, and IRS offices to pick up certain forms, instructions, andpublications. Also, some libraries and IRS offices have: An extensive collection of products available to print froma CD-ROM or photocopy from reproducible proofs. The Internal Revenue Code, regulations, Internal RevenueBulletins, and Cumulative Bulletins available for researchpurposes. Envelope: Mail. You can send your order for forms, instructions,and publications to the Distribution Center nearest to you and receivea response within 10 workdays after your request is received. Find theaddress that applies to your part of the country. Western part of U.S.: Western Area Distribution Center Rancho Cordova, CA 95743-0001 Central part of U.S.: Central Area Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 Eastern part of U.S. and foreign addresses: Eastern Area Distribution Center P.O. Box 85074 Richmond, VA 23261-5074 CD-ROM: CD-ROM. You can order IRS Publication 1796, FederalTax Products on CD-ROM, and obtain:    Current tax forms, instructions, and publications. Prior-year tax forms, instructions, and publications. Popular tax forms which may be filled in electronically,printed out for submission, and saved for recordkeeping. Internal Revenue Bulletins. The CD-ROM can be purchased from National Technical InformationService (NTIS) by calling 1-877-233-6767alberghi b&b Techirghiolor on the Internet at www.irs.gov/cdorders. Thefirst release is available in mid-December and the final release isavailable in late January. IRS Publication 3207, Small Business Resource Guide, isan interactive CD-ROM that contains information important to smallbusinesses. It is available in mid-February. You can get one free copyby calling 1-800-829-3676. Help with unresolved tax problems.If you have attempted to deal with an IRS problem unsuccessfully,you should contact your Taxpayer Advocate. The Taxpayer Advocate represents your interests and concerns withinthe IRS by protecting your rights and resolving problems that have notbeen fixed through normal channels. While Taxpayer Advocates cannotchange the tax law or make a technical tax decision, they can clear upproblems that resulted from previous contacts and ensure that yourcase is given a complete and impartial review. To contact your Taxpayer Advocate: Call the Taxpayer Advocate's toll-free number:1-877-777-4778. Call the IRS toll-free number:1-800-829-1040. Call, write, or fax the Taxpayer Advocate office in yourarea. Call 1-800-829-4059 if you area TTY/TDD user. For more information, see Publication 1546, The TaxpayerAdvocate Service of the IRS. Your comments on IRS enforcement actions.The Small Business and Agriculture Regulatory Enforcement Ombudsmanand 10 Regional Fairness Boards were established to receive commentsfrom small business about federal agency enforcement actions. TheOmbudsman will annually evaluate the enforcement activities and rateeach agency's responsiveness to small business. If you wish to commenton the enforcement actions of the IRS, call 1-888-REG-FAIR (1-888-734-3247). Small Business Administration The Small Business Administration (SBA) is a federal agency thatoffers training and educational programs, counseling services,financial programs, and contract assistance to small business owners.The SBA also has publications and videos on a wide range of businesstopics. If you want help from the SBA, look in your telephonedirectory under "U.S. Government" for the number of your localSBA office or call the Small Business Answer Desk at1-800- 8-ASK-SBA. Other Federal Agencies Other federal agencies also publish publications and pamphlets toassist small businesses. For a list of federal publications that arefor sale write to: Superintendent of Documents U.S. Government Printing Office P.O. Box 371954 Pittsburgh, PA 15250-7954