Representative John Spratt, Proudly Serving the People of the 5th District of South Carolina image of Capitol

IRS/Tax Assisstance

The Internal Revenue Service (IRS) is a branch of the Department of the Treasury responsible for collecting federal income taxes. Included in IRS's responsibilities are refunds, collection of unpaid and underpaid taxes, and designation of tax exempt organizations.

The IRS website is a source for information on tax-related topics, forms and publications, and how to obtain assistance with your taxes, as well as provides answers to frequently asked questions. This site also provides electronic services for taxpayers which include filing your taxes electronically and checking on the status of your refund . I hope the following resources will be helpful to you in your search. If you have any further questions, please don't hesitate to contact my office.

If you are having a specific problem with the IRS that you cannot resolve and need assistance, information on how to open a case file can be found on my casework web page. While I am prohibited from providing legal or tax advice, my office can assist you by assuring that your case gets a fair review.

If you have a problem with your state taxes, you will need to contact the South Carolina Department of Revenue as I do not have authority over a state matter since I represent you at the federal level.

How to Contact the IRS

South Carolina Taxpayer Assistance Centers
Toll-Free Live Telephone Assistance
E-Mail for General Tax Questions


Tax Tools

E-File
Forms and Publications
1040 Central
Earned Income Tax Credit (EITC)
Tax Topics
Tax Trails - Interactive Help
Tax Tips 2005
Where to File Addresses
Frequently Asked Tax Questions and Answers
Extension of Time to File
Refund Status

Tax Information by Specific Audience

Tax Information for Individuals
Tax Information for Businesses
Tax Information for Small Business/Self-Employed
Tax Information for Employees
Tax Information for Farmers
Tax Information for Members of the Military
Tax Information for Parents
Tax Information for Seniors and Retirees
Tax Information for Students

Tax Audits and Appeals

Understanding your IRS Notice
Examination of Returns
Appeals Information
Your Appeal Rights

Resolving Tax Disputes

If you have tried everything to resolve a tax problem with the IRS and are still experiencing delays or a facing an economic burden or hardship due to IRS actions, you may qualify for the assistance of the Taxpayer Advocate Service.

The Taxpayer Advocate Service 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.

While Taxpayer Advocate cannot change the law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your cases are given a complete and impartial review.

You may gain quick access to the Taxpayer Advocate Service by calling their toll-free number, 1-877-777-4778 (TTY/TTD: 1-800-829-4059).

Relevant Links
Taxpayer Advocate Service
How to Contact the Taxpayer Advocate Service

Assorted Topics

Withholding Calculator
Donated Vehicle Publications
Tax Information for Retirement Plans
Innocent Spouse Relief
Tax Scams - How to recognize and avoid them
Tax Scams