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Catalog of Federal Domestic Assistance

Program Descriptions

21.003:  Taxpayer Service

Objectives:  To assure that taxpayers, organizations of taxpayers, and organizations which serve taxpayers, receive the most current information on the tax obligations and rights established by the Federal tax system.

PROGRAM AND AWARD	FINANCIAL AND INFORMATION CONTACTS
ELIGIBILITY REQUIREMENTS	FINANCIAL AND ADMINISTRATIVE INFO.
APPLICATION AND AWARD PROCESS	INFORMATION CONTACTS
RELATED PROGRAMS	ASSISTANCE CONSIDERATIONS
PROGRAM ACCOMPLISHMENTS	POST ASSISTANCE REQUIREMENTS

21.003 ELIGIBILITY REQUIREMENTS:

Applicant Eligibility:  Any individual or group interested in the tax system or having questions on his or her tax return(s).

Beneficiary Eligibility:  Taxpayers.

Credentials/Documentation:  None. *Funding for this activity includes 21.006 Tax Counseling for the Elderly.

21.003 APPLICATION AND AWARD PROCESS:

Preapplication Coordination:  None. This program is excluded from coverage under E.O. 12372.

Application Procedure:  Contact any IRS office.

Award Procedure:  Not applicable.

Deadlines:  Not applicable.

Range of Approval/Disapproval Time:  Not applicable.

Appeals:  Not applicable.

Renewals:  Not applicable.

Criteria for Selecting Proposals:  Not applicable.

Examples of Funded Projects:  Not applicable.

Range and Average of Financial Assistance:  Not applicable.

21.003 RELATED PROGRAMS:

• 21.004 Exchange of Federal Tax Information With State Tax Agencies.

21.003 PROGRAM ACCOMPLISHMENTS:

About 12 million additional contacts per year are achieved through the taxpayer education program. In addition, more than 40,000 media outlets are provided with taxpayer information materials. During 1999, IRS responded to more than 135 million customer inquiries.

21.003 FINANCIAL AND ADMINISTRATIVE INFO:

Federal Agency:  INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Type of Assistance:  Advisory Services and Counseling; Training.

Obligations:  (Salary and expenses) FY 99 $458,275,000; FY 00 est $454,694,000; and FY 01 est $520,028,000.

Budget Account Number:  20-0912-0-1-803.

Authorization:  Internal Revenue Code, as amended, 26 U.S.C. 7801.

Regulations, Guidelines, and Literature:  "Tax Guide for Small Business, Publication 334"; "Your Federal Income Tax, Publication 17"; "Understanding Taxes, Teachers Resource Package Publication 21" (for teachers); Taxes in U.S. History - School Resource Package, Publication 1541" (for teachers); Volunteer Income Tax Assistance (VITA) Brochure, Publication 724; Tax Counseling for the Elderly (TCE) Brochure, Publication 1114; "Volunteer Assistor's Guide, Publication 678"; Volunteer Assistor's Instructor's guide, Publication 1155; "Small Business Tax Education Program, Instructor Resource File, Publication 1466"; "Guide to Free Tax Services, Publication 910"; "Highlights of 1998 Tax Changes, Publication 553", and "Is My Withholding Correct for 1999, Publication 919."

21.003 INFO CONTACTS:

Regional or Local Office:  Toll-free phone service is available to any taxpayer 24 hours a day, 7 days a week from January 3,2000 through April 17, 2000 for tax law topics as well as for account related inquiries by calling 1-800-829-1040. Beginning April 18, 2000 tax law service is available Monday through Saturday from 7:00 a.m. until 11:00 p.m. local time. Account related services continue to be available 24 hours a day, 7 days a week. Holiday hours may vary. Hours of service may change for FY 2001. This number is listed in tax packages and in local phone directories. Persons interested in becoming a volunteer or finding out about volunteer services may use the same number. Taxpayers may also visit an IRS Office for assistance. Office addresses generally are contained in local phone directories where service is available on a full-time basis or on designated days. Phone assistance is available for deaf taxpayers who have access to Phone Services for the Deaf equipment. Hearing impaired residents may call 1-800-829-4059.

Headquarters Office:  Assistant Commissioner for Customer Service, Internal Revenue Service, Room 2116, 1111 Constitution Ave., NW., Washington, DC 20224. Phone: (202) 622-5044. Use the same number for FTS.

(See Appendix IV for more contact info.)

21.003 ASSISTANCE CONSIDERATIONS:

Formula and Matching Requirements:  Not applicable.

Length and Time Phasing of Assistance:  Not applicable.

Uses and Use Restrictions:  Information and guidance on tax matters, including assistance in the preparation of returns, is available to each taxpayer who phones, writes or visits IRS offices. Toll-free phone services, for general inquiries, are available to any taxpayer in the Nation, 24 hours a day, 7 days a week from January 3, 2000, through April 17, 2000 for tax law topics as well as for account related inquiries. Beginning April 18, 2000, tax law service is available Monday through Saturday, from 7:00 a.m. until 11:00 p.m. local time. Account related services continue to be available 24 hours a day, 7 days a week. Holiday hours may vary. Hours of service many change for FY 2001. The toll free phone number is 1-800-829- 1040. This number is listed in tax packages and in local phone directories. Also, the IRS has a toll-free number for taxpayers called TeleTax. This program provides recorded tax information which is available 24 hours a day to taxpayers with touchtone phones. In addition, the TeleTax program is enhanced with the automated refund information function. This function is available to callers using touchtone phones from 7:00 am to 11:30 pm Monday through Friday and on Saturdays from 7:00 a.m. to 4:00 p.m. Informational seminars are available through the Community Outreach Tax Education Program at locations in the community during or after regular business hours and on weekends. Workshops for small business and self-employed persons and a program called Small Business Tax Education are being offered by a growing number of community educational facilities, such as colleges, universities and adult education centers. Secondary school teachers may order a modular teaching kit which enables students to easily learn about Federal and State taxes. An interactive website, www.irs.treas.gov/taxi has been established to assist in learning about taxes. Schools may order a teaching kit as a supplement to their U.S. History courses taught in eighth or ninth grade which will enable students to learn about the history of our Federal tax system. The IRS sponsors two volunteer programs for providing tax assistance to taxpayers who have low income, are elderly, non-English speaking or are handicapped. A training course is available for individuals interested in participating in these volunteer programs. A major public service campaign to promote electronic tax administration is made available to the media. The Tax Supplement newspaper is available from IRS District Offices for use by media and local agencies. Tax forms and publications are available at many public libraries, banks and post offices, in addition to the IRS website on the Internet: www.irs.treas.gov. Taxpayers may also make inquiries via email using the IRS website. Should the President declare an area a disaster, special procedures will be established to assist these taxpayers.

21.003 POST ASSISTANCE REQUIREMENTS:

Reports:  Not applicable.

Audits:  Not applicable.

Records:  Not applicable.