Some of the most complex issues facing small business owners today are the various taxes and tax structures. The business may be subject to, or responsible for, collecting or withholding:

• Taxes on the business itself
• Sales and Use taxes
• Ad Valorem Taxes (Taxes on Property)
• Employment and Income Taxes.

As an aid to taxpayers, the IRS will furnish the compact disc (CD) “Small Business Resource Guide” (IRS Publication 3207) on request. It contains all of the business tax forms, instructions, and publications needed by small business owners. It also provides information on how to prepare a business plan and finding financing. A single free copy of the Small Business Resource Guide may be requested by calling the IRS at 1-800-829-3676. It may also be ordered on-line at www.irs.gov. Do a search for “Small Business CD”. The IRS also routinely sponsors small business tax workshops through the local Small Business Development Center. Contact the center for information.

For assistance with unresolved federal tax problems contact:

Taxpayer Advocacy Service
801 Tom Martin Drive
Birmingham, AL 35211
Room 154
(205) 912-5139