Index of Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund

A

Abatement of interest, See: Interest, abatement

Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims

See also: Tax Court

Assistance, See: Tax help

Authorization, third party, Third party authorization.

B

Burden of proof, Burden of proof.

C

Civil action, See: Waivers, tax suits, civil action

Claim for refund, Claims for Refund

Disallowance, Explanation of Any Claim for Refund Disallowance

Estates on installment method, Claim for refund by estates electing the installment method of payment.

Periods of financial disability, Periods of financial disability.

Comments on publication, Comments and suggestions.

Communications, privileged, Confidentiality privilege., Confidentiality privilege.

Confidentiality, Confidentiality privilege., Confidentiality privilege.

D

Disability, See: Financial disability, periods of

Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions

E

Employment status, Tax Court review of, Jurisdiction for determination of employment status.

Estates:

Claim for refund, Claim for refund by estates electing the installment method of payment.

Examination of returns, Examination of Returns

F

Fast track mediation, Fast track mediation.

Financial disability, periods of:

Claim for refund, Periods of financial disability.

Form:

8379, Injured spouse exception.

8857, Form 8857.

Free tax services, How To Get Tax Help

H

Help, See: Tax help

I

Injured spouse, Injured spouse exception.

Innocent spouse relief, Relief from joint and several liability on a joint return., Tax Court review of request for relief from joint and several liability on a joint return.

Installment agreement, Installment Agreement Request

Installment method:

Estates, claim for refund by, Claim for refund by estates electing the installment method of payment.

Interest:

Abatement:

Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions

Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS

Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions

Netting, overlapping underpayments and overpayments, Interest Netting

Suspended, Suspension of interest and penalties.

J

Joint and several liability, relief from, Relief from joint and several liability on a joint return., Tax Court review of request for relief from joint and several liability on a joint return.

L

Losses:

Disaster area, Disaster area claims for refund.

M

Mediation, fast track, Fast track mediation.

More information, See: Tax help

N

Notice of deficiency:

Timely mailing, Suspension of interest and penalties.

Notices:

Third party contacts, Notice of IRS contact of third parties.

O

Offer in compromise, Offer in Compromise

Overpayments:

Offsets against state tax, Offset of past-due state income tax obligations against overpayments.

P

Penalties, suspended, Suspension of interest and penalties.

Practitioners, federally authorized:

Confidential communications, Confidentiality privilege., Confidentiality privilege.

Presidentially declared disaster, Disaster area claims for refund.

Publications, See: Tax help

R

Refund, Claims for Refund, Periods of financial disability., Offset of past-due state income tax obligations against overpayments.

Reduced, Reduced Refund

Refund deadline postponement, Postponed refund deadlines.

Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination

Rights:

Communications, privileged, Confidentiality privilege., Confidentiality privilege.

Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action.

S

Suggestions for publication, Comments and suggestions.

T

Tax Court, Appeals to the Courts, Tax Court

Employment status, review of, Jurisdiction for determination of employment status.

Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return.

Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate., Taxpayer Advocate Service.

Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions

Third party authorization, Third party authorization.

TTY/TDD information, How To Get Tax Help

W

Waivers:

Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action.

Z

Zero rate, overlapping periods of interest, See: Interest, netting