Email: Nora.S.Gunn@irs.gov

Stimulus Payments: Instructions for Low-Income Workers and Recipients of Social Security and Certain Veterans’ Benefits
 

FS-2008-16, February 2008

Some low-income workers and recipients of Social Security, certain veterans’ benefits and certain Railroad Retirement benefits may qualify for economic stimulus payments this year from the federal government.

In most cases, payments will range from $300 to $600 for individuals and $600 to $1200 for joint filers. Taxpayers may receive $300 for each qualifying child. Most taxpayers do not need to take any extra steps to receive the payment beginning in early May.

But there are some exceptions.

Individuals who might not otherwise be required to file a 2007 tax return will need to file a return this year to receive the stimulus payment. The return must show at least $3,000 in qualifying income.

In other words, low-income workers who had at least $3,000 in earned income in 2007 but do not otherwise earn enough to be required to file a federal tax return need to file a return in order to get the stimulus payment. Likewise, Social Security recipients, veterans and retired railroad workers who might not otherwise need to file a tax return must do so to receive the economic stimulus payment.

Certain Benefits Count toward Qualifying Income

Normally, certain Social Security, Railroad Retirement benefits and certain veterans’ payments are not subject to income tax. However, the economic stimulus law passed in February contains a special provision allowing Social Security recipients and recipients of certain veterans’ benefits and certain Railroad Retirement benefits to count those benefits toward the qualifying income requirement of $3,000 and thereby qualify for the stimulus payment.

This means a taxpayer who had, for example, $500 in earned income and $2,500 in any combination of the benefits described above can count those benefit payments toward his or her qualifying income to reach the $3,000 earned income requirement, even though the individual would not otherwise owe taxes on such income.

For purposes of meeting the qualifying income requirement, the following benefits need to be reported in any combination on Line 20a of Form 1040 or Line 14a of the Form 1040A.

Social Security benefits reported on the 2007 Form 1099-SSA, which people would have received in January 2008. People who do not have a Form 1099 may estimate their annual Social Security benefit by taking their monthly benefit, multiplying it by the number of months during the year they received the benefits, and entering the number on Line 20a of Form 1040 or Line 14a of the Form 1040A. Supplemental Security Income (SSI) does not count as qualifying income for the stimulus payment.

Railroad Retirement benefits reported on the 2007 Form 1099-RRB, which recipients would have received in January 2008.

The sum of veterans’ disability compensation, pension or survivors’ benefits received from the Department of Veterans Affairs in 2007. People are allowed to estimate their annual benefit by taking their monthly annual veterans’ benefit, multiplying it by the number of months during the year they received benefits, and entering the number on Line 20a of Form 1040 or Line 14a of the Form 1040A. People should note that Line 20a of Form 1040 and Line 14a of the Form 1040A are designated for Social Security. To qualify for the economic stimulus payments, these lines should also be used to include any qualifying Railroad Retirement or veterans’ benefits.

For Those Who Have Already Filed

Some recipients of the benefits described above may have filed a 2007 tax return reporting at least $3,000 in qualifying income. They do not need to do anything else. They will begin receiving their stimulus payments in early May.

Others may need to amend a previously filed tax return to include benefits to reach the $3,000 qualifying income level. Adding these benefits on an amended tax return will not increase an individual’s tax liability but will establish eligibility for the stimulus payment. Taxpayers can use IRS Form 1040X to amend a tax return in order to qualify for the stimulus payment.

-To get a payment, most taxpayers need do nothing but file their 2007 tax return as usual.

-The IRS will calculate the payments based on information from your 2007 tax return and, if you qualify, send you a payment.

-Most filers who chose direct deposit on their 2007 tax returns will have their stimulus payments delivered the same way.

-Payments will begin in May and will go to more than 130 million taxpayers.

-Individuals whose 2007 adjusted gross income exceeded $75,000 ($150,000 for married couples filing jointly) may get a reduced payment or no payment at all.

-The payments will be a maximum of $600 for eligible individuals, $1,200 for married couples filing jointly. Add $300 for each qualifying child. 

-People who have no tax liability but have at least $3,000 income for 2007 from earned income, Social Security benefits, certain Railroad Retirement or certain veterans’ benefits may qualify for a payment but MUST file a 2007 tax return to get one.

-Individuals who have no tax liability but qualify for a payment will each get $300 – but only if they file a 2007 tax return.

-The payments will not affect your 2007 or 2008 regular tax refund nor will they have to be paid back.  They are not subject to federal tax.

-Taxpayers must have valid Social Security numbers to qualify for a payment.

-The IRS will issue two informational notices about the payments, but taxpayers should be wary of scams such as phone calls or e-mails from IRS imposters soliciting personal information and promising a “rebate” or other type of tax payment. The ONLY form you need to fill out to get a stimulus payment is your 2007 federal tax return.

Filing Season Greetings Partners,
  
To better serve you the Office of Professional Responsibility (OPR) has reorganized its Web site and created a resource center for tax professionals.   The site also hosts a new OPR At-a-Glance page for your convenience.  To view the new site, go to IRS.gov and click the Tax Professionals page.  

We’d also like to hear from you regarding any feedback or suggestions you might have to the new look and feel of their revamped web site. All feedback should be sent to Joyce R. Johnson at joyce.r.johnson@irs.gov .

Nora S. Gunn
Internal Revenue Service
Senior Stakeholder Liaison
801 Tom Martin Drive; Stop 25
Birmingham, AL 35211
ID # 72-19574
Phone: (205) 912-5524
Fax: (205) 912-5070
Email: Nora.S.Gunn@irs.gov

National Taxpayer Advocate Delivers Report to Congress

IR-2008-4, Jan. 9, 2008

WASHINGTON — National Taxpayer Advocate Nina E. Olson today released her annual report to Congress, focusing particular attention on the consequences of changes to the tax code enacted late in the year and the need for a coordinated IRS approach to combat the cash economy portion of the tax gap.  Olson also urged Congress to enact a Taxpayer Bill of Rights and to authorize symbolic “apology payments” in egregious cases where taxpayers suffer significant harm as a result of IRS errors.  The report contains a second volume that describes the results of six research studies, including one that shows that low income taxpayers fare much better in IRS Earned Income Tax Credit audits when they are represented by practitioners.

Impact of Late-Year Tax Code Changes on Taxpayers

The report designated the frequency and magnitude of late-year changes to the tax code as the most serious problem facing taxpayers.  In each of the last two years, Congress has acted in December to provide tax benefits with retroactive effect for the full year.  In 2006, Congress extended several popular tax deductions.  In 2007, Congress provided an Alternative Minimum Tax “patch” to protect approximately 20 million additional taxpayers from the AMT.  The report notes that late action causes a variety of problems:

·        More than a million taxpayers may not have claimed tax deductions to which they were entitled for 2006 simply because they did not know about them.  The IRS publishes Form 1040 and its accompanying instructions in early November, and tax software companies finalize their shrink-wrapped software products around the same time.  In 2006, Congress reauthorized deductions for state and local sales taxes, educator expenses, and post-secondary tuition and fees in December, and taxpayers made an estimated 1.4 million fewer claims for these benefits in 2006 than in 2005.  The only discernable difference between the two years was that the benefits for 2006 were not included in the Form 1040 package or shrink-wrapped software.  “When taxpayers do not claim tax benefits because they do not know about them,” Olson said, “Congress’s intent in providing the tax benefits is undermined and taxpayers understandably question the fairness of the tax system.”

·        Low income taxpayers may experience financial hardship because their refunds are delayed.  Most taxpayers who file returns are entitled to receive refunds, and the average refund for taxpayers who claim the earned income tax credit is more than $3,000 – about 20 percent of their yearly income.  The filing season normally starts round January 15, but the IRS had to delay the start of the filing season last year by three weeks for millions of taxpayers to enable it to reprogram its computer systems to reflect the changes in law.  As a consequence, the affected taxpayers had to wait an additional three weeks to receive their refunds.  “For some taxpayers,” Olson wrote, “a delay of two to four weeks in receiving their refund could mean eviction, inability to pay the high heating bills that arise during winter, or defaulting on credit card bills from the holiday season.”  The IRS recently stated that more than 13 million taxpayers may have to wait to file their returns until February 11 this year to allow the IRS to fully implement the changes Congress enacted last month.

·        The IRS must divert its thinly stretched resources to implement the changes.  Among other things, IRS computer systems must be reprogrammed to reflect changes, forms must be rewritten, new training materials must be developed for telephone assisters who answer tens of millions of taxpayer calls, and new instructions must be provided for volunteers who staff Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites.  This additional work requires the IRS to pull personnel off other priority projects to effectively perform these tasks twice – once under the law as it existed for most of the year and a second time to incorporate late changes.

The report recommends that the Treasury Department and the tax-writing committees create a process through which IRS identifies and estimates the filing-season impact of significant tax legislation – particularly provisions extending existing benefits – are transmitted to the tax-writing committees at several points during the year, perhaps on June 30, September 30, and monthly thereafter.

Comprehensive Strategy Needed to Target “Cash Economy” Portion of Tax Gap

The report proposes a comprehensive strategy to address tax noncompliance in the cash economy, which accounts for the largest portion of the tax gap.  The report stresses the need to identify new approaches to reduce the tax gap without imposing undue compliance burdens or undermining taxpayer rights.  The report concludes that IRS’s current efforts are not adequately coordinated.  “It is particularly disturbing that, for the third year running, the IRS declines to create a Cash Economy Program Office to coordinate its various initiatives,” Olson wrote.  “Ad hoc measures will not get the job done.”  The report identifies the lack of progress in addressing cash economy noncompliance as a most serious problem, makes recommendations for legislative change, and includes a research report that proposes a comprehensive set of administrative and legislative steps to address it.

Taxpayer Bill of Rights and Authorization of “Apology Payments”

The report urges Congress to enact a comprehensive Taxpayer Bill of Rights and to authorize “apology payments” in cases where the IRS excessively burdens or harms taxpayers.  The U.S. tax system is based on a social contract between the government and its taxpayers, Olson wrote.  Taxpayers agree to report and pay the taxes they owe and the government agrees to provide the service and oversight necessary to ensure that taxpayers can and will do so.  Over the past two decades, Congress has enacted three significant taxpayer rights’ bills, but the number of bills and the lack of publicity have muddled the message, Olson said.  “I believe taxpayers and tax administration will benefit from an explicit statement of what taxpayers have a right to expect from their government and what the government has a right to expect from its taxpayers,” Olson said.

The report notes that other tax systems, including the United Kingdom’s and Australia’s, authorize the tax administrator to make symbolic payments to taxpayers in cases where the tax administrator has made errors that imposed significant hardship or inconvenience.  Such payments are de minimis – not designed to compensate the taxpayer for costs incurred but simply to acknowledge error in a tangible way.  Olson recommended that Congress authorize up to $1 million a year for the National Taxpayer Advocate to make such payments, which would range from $100 to $1,000.

Need for Better Taxpayer Guidance about Taxation of Canceled Debts

The report finds that many taxpayers may be paying taxes they don’t owe because IRS instructions do not adequately explain exceptions to “cancellation of indebtedness” income.  If a taxpayer borrows money and the debt is canceled, the taxpayer generally must include the amount of debt cancellation in gross income.  This rule received significant attention in 2007 as homeowners who could not make their mortgage payments lost their homes to foreclosure and stood to receive tax bills for any amount of debt that exceeded the value of their property.  While Congress passed legislation granting temporary relief relating to mortgages, taxpayers received about two million Forms 1099-C reporting canceled debts last year, many relating to defaults on automobiles and credit card bills.

There are several exceptions to the general rule that these amounts are taxable, including an exception that applies to the extent a taxpayer is insolvent (meaning the taxpayer’s liabilities exceed the taxpayer’s assets).  In many if not most cases, the insolvency exception will shield canceled debts from gross income because affected taxpayers, almost by definition, are taxpayers who lack sufficient assets to cover their liabilities.  However, IRS instructions do not explain the exceptions clearly.  For example, the instructions to Form 1040 list canceled debts under the heading of “Examples of income to report” and make no mention of exceptions.  As a consequence, many taxpayers who receive Forms 1099-C reporting canceled debts may include the amounts in income because they lack knowledge of the exceptions.  “This is a significant shortcoming that must be addressed,” Olson said.  The report recommends that the IRS improve its instructions and develop a publication devoted to canceled-debt issues.

User Fees

In a section titled, “User Fees: Taxpayer Service for Sale,” the report notes that the IRS collects about $180 million in user fee receipts annually, mostly from the fee charged to taxpayers who enter into installment agreements to pay their tax liabilities over time.  The Advocate’s report expresses concern that the IRS does not have an adequate policy to determine what are core tax administration services for which no fees should be charged, to calculate the appropriate amount of a fee, and to provide a waiver of fees for low income taxpayers who cannot afford to pay them.  If the IRS does not develop a clearer policy for setting and waiving fees, Olson said, “taxpayers’ access to service may be reduced and their rights harmed as the IRS establishes new fees and raises others to make up for budgetary shortfalls.”  The report makes several recommendations to assist the IRS in establishing and setting fees in the future.

Status Update: Private Debt Collection Program

The report updates prior National Taxpayer Advocate reports on the private debt collection program.  The report states that the program is falling far short of revenue projections.  In May 2007, the IRS estimated that the program would raise gross revenue of between $1.5 billion and $2.2 billion over the next 10 years – with the midpoint of the range averaging $185 million per year.  The IRS now acknowledges that the program will not hit these targets.  Gross revenue totaled $31 million in FY 2007, is projected to be slightly less in FY 2008, and is not now projected to rise sharply in future years.  To date, the costs of the program have exceeded the revenue the program has generated, and the IRS cannot project when the program will break even.  Olson expressed particular concern about the lack of transparency in the program.  IRS collection procedures are publicly available and subject to review by taxpayers and Members of Congress.  By contrast, the private collection agencies have designated comparable information – including calling scripts and training materials – as proprietary, and the IRS to date has declined to insist on a contractual term to make them publicly available.  As a consequence, the Advocate is prohibited from describing them in her reports to Congress, and the materials are not subject to public scrutiny.  Olson reiterated her prior call for repeal of the program.

Research Studies

The National Taxpayer Advocate has repeatedly called on the IRS to expand its research program, and this year, her office has published six research reports in Volume 2 of the report that it conducted or commissioned.  The Comprehensive Strategy for Addressing the Cash Economy proposes the establishment of a cash economy program office and includes a variety of recommendations, such as making compliance easier for taxpayers, improving income visibility, and improving the productivity of audits; a Study of the Role of Preparers in Taxpayer Compliance by Professor Leslie Book summarizes research already conducted on this issue and presents a roadmap of planned future study; the  study on the expected effect of the Tax Increase and Prevention Reconciliation Act (TIPRA) on the IRS’s offer in compromise program shows that most taxpayers do not have the resources to submit the newly required 20 percent deposit; the Earned Income Credit (EITC) Audit Challenges study details survey findings on taxpayer-reported barriers in the EITC audit process and concludes that represented taxpayers retain almost twice as much EITC benefits as their unrepresented counterparts; the Simulation of EIC Filing Behavior for the 2004 Hartford Case Study tests a contractor-developed agent-based model, predictive of taxpayer behavior, on a real life tax situation to determine the model’s reliability and usefulness; and the Normative and Cognitive Aspects of Tax Compliance Literature Review, produced by Professor Marjorie Kornhauser, outlines numerous findings regarding the effect of personal values and social norms on taxpayer compliance.

Overall, the report discusses 29 problems facing taxpayers, makes dozens of recommendations for administrative change, proposes 11 recommendations for legislative change, and discusses the 10 tax issues most frequently litigated in the federal courts during the preceding fiscal year.

About the Taxpayer Advocate Service

The Taxpayer Advocate Service is an independent organization within the IRS that assists taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Taxpayers may be eligible for assistance if:

·        They are experiencing economic harm or significant cost (including fees for professional representation);

·        They have experienced a delay of more than 30 days to resolve a tax issue; or

·        They have not received a response or resolution to their problem by the date promised by the IRS.

The service is free, confidential, tailored to meet taxpayers’ needs, and available for businesses as well as individuals. There is at least one local taxpayer advocate in each state, the District of Columbia and Puerto Rico.

Taxpayers can contact the Taxpayer Advocate Service by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TTD 1-800-829-4059 to determine whether they are eligible for assistance. They can also call or write to their local taxpayer advocate, whose phone number and address are listed in the local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems, which is available on the IRS website at IRS.gov.

*Period for measuring CPE - New Circular 230 regulations,effective September 26, 2007, changes the period for measuring continuing professional education (CPE). The new regulations provide that the enrollment year runs from January 1 through December 31. The impact for enrolled agents whose Social Security Numbers end in a 4, 5 or 6 is that they must complete their 72 hours by December 31, 2007. Under the prior regulations, these individuals would have until March 31, 2008, to complete these hours.

The Office of Professional Responsibility (OPR) will be flexible in interpreting these regulations with respect to those individuals who have not completed all 72 hours by December 31, 2007. Enrolled agents who have not completed all 72 hours by December 2007 may attach a note to the Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, stating that they needed additional time to compete their 72 hours. The note should indicate the number of hours that were completed between January 1, 2008, and March 31, 2008, that will be applied to the prior cycle. Enrolled agents who do not have the requisite 72 hours completed by December 31, 2007, have until March 31, 2008, to complete these hours and mail in Form 8554.  Enrolled agents who earn CPE credit between January 1, 2008, and March 31, 2008, and apply hours to the prior cycle may not count these same hours again for the enrollment cycle which begins on January 1, 2008.

*Ethics CPE - Enrolled agents whose Social Security Number ends in a 4,5 or 6 and who have difficulty meeting the new Circular 230 CPE requirements on ethics can apply for a waiver pursuant to Circular 230 section 10.6(j).  

Questions about seeking a waiver should be directed to Michael Hahn at (202) 622-6750.

Filing Season Opens on Time Except for Certain Taxpayers Potentially Affected by AMT Patch

AL-2007-66, Dec. 27, 2007
WASHINGTON — The Internal Revenue Service announced today that the upcoming tax season is expected to start on time for everyone except certain taxpayers potentially affected by late enactment of the Alternative Minimum Tax “patch.”

 Following extensive work in recent weeks, the IRS expects to be able to begin processing returns for the vast majority of taxpayers in mid-January.  However, as many as 13.5 million taxpayers using five forms related to the Alternative Minimum Tax (AMT) legislation will have to wait to file tax returns until the IRS completes the reprogramming of its systems for the new law.

The IRS has targeted Feb. 11, as the potential starting date for taxpayers to begin submitting the five AMT-related returns affected by the legislation. The February date allows the IRS enough time to update and test its systems to accommodate the AMT changes without major disruptions to other operations related to the tax season. As the IRS has said previously, it will take approximately seven weeks after the AMT patch was approved to update IRS processing systems completely.

Although as many as 13.5 million taxpayers will not be able to file their returns until Feb. 11, the effect of the delay may be lessened by the fact that under previous filing patterns only between 3 million to 4 million taxpayers file returns with the five affected forms during these early weeks in the filing season.

“We regret the inconvenience the delay will mean for millions of early tax filers, especially those expecting a refund,” said Linda Stiff, Acting IRS Commissioner.  “We’ve taken extraordinary steps to figure out a way that we can start the filing season on time for most taxpayers, including some using AMT-related forms.  Our goal has always been to make sure we can accurately process tax returns while getting refunds to taxpayers as quickly as possible.”

The February delay caused by the AMT patch will affect taxpayers using these five forms:

• Form 8863, Education Credits.
• Form 5695, Residential Energy Credits.
• Form 1040A, Schedule 2, Child and Dependent Care Expenses for Form 1040A Filers.
• Form 8396, Mortgage Interest Credit.
• Form 8859, District of Columbia First-Time Homebuyer Credit.

While these five forms require significant additional reprogramming due to the AMT patch, the IRS has been able to reprogram its systems to begin processing seven other AMT-related forms, including Form 6251, Alternative Minimum Tax – Individuals.  Taxpayers filing these seven forms should not experience delays in filing, and the IRS expects to begin processing those returns starting on Jan. 14.

Electronic returns involving those five forms will not be accepted until systems are updated in February; similarly, paper filers should wait to file as well. All other e-file and paper returns will be accepted starting in January. The IRS urges affected taxpayers to file electronically in order to reduce wait times for their refunds. E-file with direct deposit gets refunds in as little as 10 days, while paper returns take four to six weeks.

“E-file is a great option for everyone, especially if they are affected by the AMT,” said Richard Spires, IRS Deputy Commissioner for Operations Support.  “Filing electronically will get people their refunds faster, and e-file greatly reduces the chances for making an error on the AMT or other tax issues.”

In addition to filing electronically, the IRS urges taxpayers to take simple steps to avoid problems:

• Taxpayers filing electronically should make sure to update their tax software in order to get the latest AMT updates.
• Taxpayers with $54,000 or less in Adjusted Gross Income can use Free File to electronically file their returns for free.  Free File will only be available by visiting the official IRS web site at IRS.gov. In all, 90 million taxpayers qualify for this free service.
• Taxpayers who use tax software to print out paper copies of tax forms should make sure they update their software before printing out forms.  Taxpayers using paper forms can also visit IRS.gov to get updated copies of AMT forms.

The IRS has created a special section on IRS.gov to provide taxpayers with additional information and copies of updated forms affected by the AMT.  In recent days, the IRS has posted updated copies of all forms affected by the late enactment of the AMT patch by Congress.

The IRS also reminds taxpayers that printed tax packages, which will begin arriving in the mail around New Year’s, went to the printer in November before the AMT changes were enacted.  The packages reflect the law in effect at the time of printing.  The tax packages include cautionary language to taxpayers that late legislation was pending.

The IRS is also working closely with tax professionals and the tax preparation software community to make sure they can help taxpayers with all of the latest developments on the enactment of the AMT patch and other tax changes.

“The IRS is going to continue to do everything it can to make this a fully successful filing season for the nation’s taxpayers,” Stiff said.  “We will continue to work to keep taxpayers up to date and make this situation as easy as possible for everyone.”

IRS WARNS OF ABUSIVE TAX SCHEME

NEW ORLEANS – The IRS is warning Louisiana and Mississippi taxpayers about the emergence of a tax scheme related to the Telephone Excise Tax Refund which individuals were allowed to request on their 2006 tax returns.

Some unscrupulous tax-return preparers are advising their clients to file tax returns requesting much more in Telephone Excise Refunds than they’re entitled to -- sometimes hundreds of dollars more.  The problem with erroneous filings has been on the increase as other well-meaning individuals have perpetuated the problem by passing on this bad advice to friends and neighbors. Some of the erroneous refund requests appear to be for the entire amount of the phone bill, rather than just the three-percent tax charged on long-distance services.

The IRS reminds tax filers that while the IRS aggressively pursues dishonest tax preparers, the taxpayer is ultimately responsible for making sure that the information on the tax return is complete and correct.

The IRS is urging taxpayers to follow procedures described on the IRS Web site at IRS.gov to make accurate requests for the one-time telephone excise tax refund.  The service is taking steps to prevent abuse by tax preparers.  The IRS has monitored telephone excise tax refund requests for potential problems since taxpayers began submitting their 2006 tax returns in January 2007. The IRS has seen some problems with returns from tax preparers that may indicate incorrect returns and in some instances, criminal intent.  Earlier this year the IRS Criminal Investigation Division served search warrants at tax preparation businesses in Florida, Georgia, Louisiana, Texas and California and opened investigations on a number of other tax return preparation businesses across the nation.

Taxpayers who request more of a refund than they are entitled to receive will have their refunds held and they may be subject to an audit.

If you think you have been a victim of a tax scam, you should immediately:

-File an amended tax return (Form 1040X) to reverse each false return filed.

-Be prepared to pay back any refund you received as a result of a false return, plus penalties and interest.

-Return scam-related refund checks that you have not cashed to the IRS immediately.

The IRS reminds all taxpayers to avoid any tax preparer who claims to know about “secret” tax breaks or loopholes.  Remember the old adage: If it sounds too good to be true, it probably is.

If you have any doubt as the legality of any tax deduction, credit or refund claim, contact the IRS before you use it. Knowingly filing a false federal tax return can lead to civil penalties or, in some cases, to criminal charges.

Taxpayers who want to report suspected tax fraud directly to the IRS may complete Form 3949-A, “Information Referral,” and submit it to the IRS. The form is available at www.irs.gov or by calling the IRS forms number toll-free at 1-800-829-3676. This form can be submitted anonymously.

For more information on the Telephone Excise Tax Refund, go to the following link:  http://www.irs.gov/newsroom/article/0,,id=164032,00.html