The Automated Substitute for Return program (ASFR) enforces tax compliance for individual taxpayers who have not filed tax returns, but whose available income information shared with the IRS indicates an income tax liability. To do this, we typically send the taxpayer a letter asking them a few questions.

How can I get help with IRS problems?

Taxpayers may ask tax questions by calling the toll-free customer service line at 1-800-829-1040 for individual tax issues or 1-800-829-4933 for business-related tax issues. TTY/TDD users may call 1-800-829- 4059 to ask tax questions or to order forms and publications.

What is the IRS practitioner hotline?

866-860-4259
Our Practitioner Priority Service® is a professional support line that staffed by IRS customer service representatives specially trained to handle practitioners’ accounts questions. You may contact PPS at 866-860-4259.

What is IRS special compliance?

The term “special compliance personnel” means individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system or an equivalent replacement system.

How does the IRS ensure compliance with the tax laws?

As part of the ASFR program, the IRS sends notices to these taxpayers alerting them to their potential liability. In this situation, the IRS may file a substitute return for taxpayers who fail to file.

What are the best practices for tax compliance?

Six best practice steps for maintaining tax compliance Matching themes: compliance , e-invoicing , e-procurement , invoicing process When tax legislation changes constantly, companies need to ensure tax compliance by addressing change systematically.

Can you start your own professional tax practice?

Starting your own professional tax practice is a unique and intricate process, with Internal Revenue Service (IRS) requirements and ever-changing laws adding to the complexity.

How to contact the IRS for taxpayer assistance?

The IRS is committed to protecting against further spread of COVID-19, and we encourage people to use this self-screening tool prior to visiting IRS facilities. You can find the office closest to you with our Taxpayer Assistance Locator tool. Once you find your local office, call 844-545-5640to schedule an appointment.