Free and cheap resources for home-based businesses - directory of available government publications and services

Home Office Computing, March, 1992

Volunteer and Education Branch, Taxpayer Services Division, Internal Revenue Service, U.S. Department of the Treasury, 1111 Constitution Ave., NW, Room 1315, Washington, DC 20224; (202) 566-6352.

Under this program, law school and graduate accounting students are given special permission to practice before the Internal Revenue Service (IRS) on behalf of taxpayers who cannot afford professional help. Students work under the direction of their professors to handle legal and technical problems. Your local taxpayer education coordinator will inform you of tax clinics in your area.

Fight the IRS

Problem Resolution Staff, Assistant to the Commissioner, Taxpayer Ombudsman, Internal Revenue Service, U.S. Department of the Treasury, 1111 Constitution Ave. NW, Washington, DC 20224; (202) 566-4948 or (800) 829-1040.

A major goal of the Problem Resolution Program is to solve tax problems that have been resolved through normal procedures. Each IRS district, service center, and regional office has a Problem Resolution Officer (PRO). In resolving problems and protecting taxpayer rights, PROs have the authority to intervene to assure IRS actions are correct and appropriate. Requests for relief may be made by taxpayers, their representatives, or by IRS employees on behalf of taxpayers.

Free Tax Publications

Taxpayer Services, Internal Revenue Service, U.S. Department of the Treasury, 1111 Constitution Ave. NW, Room 2422, Washington, DC 20224; (800) 829-1040

The IRS puts out a series of free publications that explain the current tax laws. Some titles, along with brief descriptions and ordering numbers, are listed below:

Accounting Periods and Methods (#538) explains which accounting periods and methods can be used for figuring federal taxes, and how to apply for approval to change from one period or method to another.

Bankruptcy and Other Debt Cancellation (#908) explains the income-tax aspects of bankruptcy and discharge of debt for individuals and small businesses.

Business Expenses (#535) discusses such expenses as fringe benefits, rent, interest, taxes, insurance, and employee benefit plans. It also explains the choice to capitalize certain business expenses; amortization and depletion; and the circumstances in which expenses are and are not deductible.

Business Use of a Car (#917) explains the expenses you may deduct for the use of your car.

Business Use of Your Home (#587) helps you decide if you qualify to deduct certain expenses for using part of your home for your business. Deductions for the business use of a computer are also discussed.

Circular E. Employer's Tax Guide (#15) explains what you'll need to know if you employ others.

Condemnations and Business Casualties and Thefts (#549) explains how to deduct for casualties and thefts to your business property.

Depreciation (#534) tells you how to calculate the depreciated value of property and equipment.

Earned Income Credit (#596) discusses who may receive the earned income credit, and how to figure and claim the credit.