Publication 378 (04/2005), Fuel Tax Credits and Refunds

8. How To Get Tax Help

Table of Contents

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.

The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

To contact your Taxpayer Advocate:

Call the Taxpayer Advocate toll free at
1-877-777-4778.
Call, write, or fax the Taxpayer Advocate office in your area.
Call 1-800-829-4059 if you are a
TTY/TDD user.
Visit the website at www.irs.gov/advocate.

For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.

Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Internet. You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to:

Download forms, instructions, and publications.
Order IRS products online.
See answers to frequently asked tax questions.
Search publications online by topic or keyword.
Send us comments or request help by email.
Sign up to receive local and national tax news by email.
Get information on starting and operating a small business.

Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

For help with transmission problems, call 703-487-4608. Long-distance charges may apply.

Phone. Many services are available by phone.

Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. You should receive your order within 10 days.
Asking tax questions. Call the IRS with your business tax questions at 1-800-829-4933.
Solving problems. See Services under walk-in.
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax or account questions or to order forms and publications.
TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis.

Products. You can walk in or telephone many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Services. You can walk in to your local Taxpayer Assistance Center every business day to ask tax questions or get help with a tax problem. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. You can set up an appointment by calling your local Center and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov or look in the phone book under “United States Government, Internal Revenue Service.”

Mail. You can send your order for forms, instructions, and publications to the Distribution Center and receive a response within 10 workdays after your request is received.

National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:

Current tax forms, instructions, and publications.
Prior-year tax forms and instructions.
Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
Internal Revenue Bulletins.

Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $22 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early January and the final release is available in late February.

CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions, and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer.

It is available in April. You can get a free copy by calling 1-800-829-3676 or by visiting the website at www.irs.gov/businesses/small/index.htm.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Appendix

This appendix contains models of the certificates and waivers discussed in this publication

Model Certificate A

	CERTIFICATE OF BUYER FOR PRODUCTION OF A COLD WEATHER BLEND
	To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code
	(Buyer) certifies the following under penalties of perjury:
	Name of Buyer
	A.	The kerosene (other than aviation-grade kerosene) to which this certificate applies will be used by Buyer to produce a blend of kerosene and diesel fuel in an area described in a declaration of extreme cold and the blend will be sold for use or used for heating purposes.
	B.	This certificate applies to percent of Buyer's purchases from

		(name, address, and employer identification number of seller) on invoice or delivery
		ticket number .
	■	If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate.
	■	Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn.
	■	Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

		Printed or typed name of person signing

		Title of person signing

		Employer identification number

		Address of Buyer

		Signature and date signed

Model Certificate B

CERTIFICATE OF FARMING USE OR STATE USE
To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code

	Name, Address, and Employer Identification Number of Vendor
	The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:
	A.	Buyer will use the diesel fuel or kerosene to which this certificate relates — (check one):
		1.	□	On a farm for farming purposes (as defined in §48.6420-4 of the Manufacturers and Retailers Excise Tax Regulations) and Buyer is the owner, tenant, or operator of the farm on which the fuel will be used;
		2.	□	On a farm (as defined in §48.6420-4(c)) for any of the purposes described in paragraph (d) of that section (relating to cultivating, raising, or harvesting) and Buyer is not the owner, tenant, or operator of the farm on which the fuel will be used; or
		3.	□	For the exclusive use of a State or local government, or the District of Columbia.
	B.	This certificate applies to the following (complete as applicable):
		1.		If this is a single purchase certificate, check here □ and enter:
				a.	Invoice or delivery ticket number
				b.	Number of gallons
		2.		If this is a certificate covering all purchases under a specified account or order number, check here □ and enter:
				a.	Effective date
				b.	Expiration date (period not to exceed 1 year after effective date)
				c.	Buyer account or order number
	■	Buyer will provide a new certificate to the vendor if any information in this certificate changes.
	■	If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax.
	■	Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

	Printed or typed name of person signing

	Title of person signing

	Name of Buyer

	Employer identification number

	Address of Buyer

	Signature and date signed

Model Waiver C

	WAIVER FOR USE BY ULTIMATE PURCHASERS OF
	AVIATION-GRADE KEROSENE USED IN NONTAXABLE USES
	To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code.


	Name, address, and employer identification number of ultimate vendor
		The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:
		The aviation-grade kerosene to which this waiver relates is purchased (check one):
		for export;
		for use in foreign trade (reciprocal benefits required for foreign registered airlines);
		for use in certain helicopter and fixed-wing air ambulance uses;
		for use other than as a fuel in the propulsion engine of an aircraft;
		for the exclusive use of a nonprofit educational organization;
		for use in an aircraft owned by an aircraft museum;
		for use in military aircraft;
		other nontaxable use (describe); or
		for use in commercial aviation (other than foreign trade).
		This waiver applies to the following (complete as applicable):
		This is a single purchase waiver:
		1. Invoice or delivery ticket number
		2. Number of gallons
		This is a waiver covering all purchases under a specified account or order number:
		1. Effective date
		2. Expiration date (period not to exceed 1 year after the effective date)
		3. Buyer account number
		Buyer will provide a new waiver to the vendor if any information in this waiver changes.
		If Buyer uses the aviation-grade kerosene to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax.
		Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the aviation-grade kerosene used in a nontaxable use.
		Buyer acknowledges that it has not and will not claim any credit or payment for the aviation-grade kerosene to which this waiver relates.
		Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution.

	Printed or typed name of person signing

	Title of person signing

	Name of Buyer

	Employer identification number

	Address of Buyer

	Signature and date signed

Model Certificate D

	CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL
	ORGANIZATION USE
	To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code.



	Name, address, and employer identification number of ultimate vendor
		The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:
		Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):
		For the exclusive use of a state; or
		For the exclusive use of a nonprofit educational organization.
		This certificate applies to the following (complete as applicable):
		This is a single purchase certificate:
		1. Invoice or delivery ticket number
		2. Number of gallons
		This is a certificate covering all purchases under a specified account or order number:
		1. Effective date
		2. Expiration date (period not to exceed 1 year after the effective date)
		3. Buyer account number
		Buyer will provide a new certificate to the vendor if any information in this certificate changes.
		Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates.
		Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates.
		Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

	Printed or typed name of person signing

	Title of person signing

	Name of Buyer

	Employer identification number

	Address of Buyer

	Signature and date signed

Model Waiver E

	WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR
	KEROSENE USED IN INTERCITY BUS TRANSPORTATION
	To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code.



	Name, address, and employer identification number of ultimate vendor
		The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:
		The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation.
		This waiver applies to the following (complete as applicable):
		This is a single purchase waiver:
		1. Invoice or delivery ticket number
		2. Number of gallons
		This is a waiver covering all purchases under a specified account or order number:
		1. Effective date
		2. Expiration date (period not to exceed 1 year after the effective date)
		3. Buyer account number
		Buyer will provide a new waiver to the vendor if any information in this waiver changes.
		If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax.
		Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation.
		Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates.
		Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution.

	Printed or typed name of person signing

	Title of person signing

	Name of Buyer

	Employer identification number

	Address of Buyer

	Signature and date signed

Model Certificate F

CERTIFICATE FOR BIODIESEL

(To support a claim under §§ 6426(c), 6427(e), and 40A of the Internal Revenue Code)




Name, address, and employer identification number of claimant.
		The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:
		Producer certifies that the biodiesel to which this certificate relates is monoalkyl esters of long chain fatty
acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials
D6751 and the registration requirements for fuels and fuel additives established by EPA under § 211 of the
Clean Air Act (42 U.S.C § 7545).
		Producer certifies that the biodiesel to which this certificate relates is:
%		Agri-biodiesel (derived solely from virgin oils, including esters derived from virgin vegetable oils from corn,
soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, and mustard seeds and from animal fats).
%		Biodiesel (other than agri-biodiesel)
	This certificate applies to the following:
	1. Invoice or delivery ticket number
	2. Number of gallons
	Producer understands that fraudulent use of this certificate may subject producer, claimant, and parties making such
fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution.

Printed or typed name of person signing

Title of person signing

Name of Producer

Employer identification number

Address of Producer

Signature and date signed