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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Taxpayer Advocate Services

Most problems can be solved with one contact by calling, writing,or visiting an IRS office. But if you have tried unsuccessfully toresolve a problem with the IRS, you should contact the TaxpayerAdvocate Services Program. You will be assigned a personal advocatewho is in the best position to try to resolve your problem. TheTaxpayer Advocate can also offer you special help if you have asignificant hardship as a result of a tax problem.

You can contact a Taxpayer Advocate in the United States, PuertoRico, U.S. Virgin Islands, and Guam by calling a new, toll-freeTaxpayer Advocate assistance number, 1-877-777-4778.Persons having access to TTY/TDD equipment can call1-800-829-4059 and ask for the Taxpayer Advocate.

Envelope:

Mail. Persons living outside the the United States,Puerto Rico, the U.S. Virgin Islands, or Guam may contact the TaxpayerAdvocate at:

Office of the Assistant Commissioner (International)
950 L'Enfant Plaza South, SW
Washington, DC 20024

You can also contact one of the IRSoffices located abroad, listed earlier.

Phone:

Phone. In Washington, D.C., call (202)874-1930. InPuerto Rico, call (787)759-4501.

Fax:

Fax. In Washington, D.C., dial (202)874-1705. InPuerto Rico, dial (787)759-4535.

While Taxpayer Advocates cannot change the tax law or make atechnical tax decision, they can clear up problems that resulted fromprevious contacts and ensure that your case is given a complete andimpartial review. Taxpayer Advocates are working to put service first.For more information, get Publication 1546.

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