On this page... General Information for Employers Changing a Return Payments Installment Agreements Filing Issues Refund Issues Notices and Letters Appeals Complaints General information for employers How can I contact the IRS office of Federal, State & Local Governments? How do I get a letter indicating that I am a government entity? I am a member of a Federally recognized tribe, do I have to pay taxes or file tax returns? Yes. Indian tribes in their role as employers are subject to federal employment tax laws and procedures. I want a copy of my organization's transcript or tax records What are the rules for penalty abatement? Changing a return Where can I get answers to my questions about filing an corrected employment tax return? Find answers to specific situations and circumstances in the instructions for Form 941-X. Payments How does my organization deposit the employment taxes we withhold? Did you receive my organization's payment? If you're a business who filed a form other than 1040, you can obtain a transcript by submitting Form 4506-T or calling one of the phone numbers on this page. What should I do if the payment I made for my organization was too large? If you overpay, we will generate a CP268 Notice informing you of a potential overpayment credit. How does the IRS calculate interest? Installment agreements What should I do if my organization can't pay my taxes? Learn about the different options you have at your disposal. I want to set up an installment agreement for my organization If you're financially unable to pay your tax debt immediately, you can make monthly payments through an installment agreement. Filing issues What should I do if there is a problem with my organization’s e-filed return? Refund issues What should I do if my organization did not receive our refund as expected? What should I do if my organization receives a refund that it did not expect? Notices and letters Determine what action to take when my organization receives a notice or letter Appeals What are my appeal rights? I want to appeal/dispute an IRS decision Complaints I want to file a formal complaint against an IRS employee/worker Information regarding inappropriate behavior may be brought to the Case Advocate's attention through internal sources, taxpayers or third parties. All cases alleging inappropriate conduct or handling by an IRS employee or IRS manager must be referred to the employee's manager. I want to make a complaint about a Tax Return Preparer I want to complain about a problem that would affect multiple taxpayers