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The IRS 211 form, officially known as the Application for a Certificate of Discharge of Property from Federal Tax Lien, plays a crucial role for individuals and businesses seeking to resolve tax lien issues with the Internal Revenue Service. When a taxpayer has paid their tax debts or is in a position to negotiate a settlement, this form serves as a formal request to have a federal tax lien removed from their property. The process involves providing detailed information about the taxpayer’s financial situation, including outstanding debts and assets. Understanding the eligibility requirements and the necessary documentation is essential for a successful application. Additionally, the IRS 211 form allows taxpayers to regain full control over their property, which can be vital for future financial endeavors. By following the correct procedures and submitting the appropriate information, individuals can navigate the complexities of tax liens and work towards a fresh financial start.

IRS 211 Example

 

Form 211

 

Department of the Treasury - Internal Revenue Service

 

OMB Number 1545-0409

 

 

Application for Award for

 

Date Claim received

 

 

 

 

 

 

 

(July 2018)

 

Original Information

 

Claim number (completed by IRS)

 

 

 

 

 

 

 

 

 

 

Section A – Information About the Person or Business You Are Reporting

 

 

1.

Is this

New submission or

Supplemental submission

2. Last 4 digits of Taxpayer Identification

 

If a supplemental submission, list previously assigned claim number(s)

Number(s) (e.g., SSN, ITIN, or EIN)

 

 

 

 

 

3.

Name of taxpayer (include aliases) and any related taxpayers who committed the violation

 

 

4. Taxpayer's address, including ZIP code

5. Taxpayer's date of birth or approximate age

6.Name and title and contact information of IRS employee to whom violation was first reported, if known

7.Alleged Violation of Tax Law (check all that apply)

Income Tax

Employment Tax

Estate & Gift Tax

Tax Exempt Bonds

Employee Plans

Governmental Entities

Exempt Organizations

Excise

Other (identify)

 

 

 

 

 

 

 

8.Describe the Alleged Violation. State all pertinent facts to the alleged violation. (Attach a detailed explanation and include all supporting information in your possession and describe the availability and location of any additional supporting information not in your possession.) Explain why you believe the act described constitutes a violation of the tax laws

9.Describe how you learned about and/or obtained the information that supports this claim. (Attach sheet if needed)

10.What is your relationship (current and former) to the alleged noncompliant taxpayer(s)? Check all that apply. (Attach sheet if needed)

 

Current Employee

Former Employee

 

Attorney

 

CPA

 

Relative/Family Member

Other (describe)

 

 

 

 

 

 

 

 

 

 

11.

Do you still maintain a relationship with the taxpayer

Yes

No

 

 

 

 

 

 

 

12.

If yes to number 11, describe your relationship with the taxpayer

 

 

 

 

 

 

 

13.

Are you involved with any governmental or legal proceeding involving the taxpayer

Yes

No

14.If yes to number 13, Explain in detail. (Attach sheet if needed)

15.Describe the amount of tax owed by the taxpayer(s). Provide a summary of the information you have that supports your claim as to the amount owed

(i.e. books, ledgers, records, receipts, tax returns, etc). (Attach sheet if needed)

16.Fill in Tax Year (TY) and Dollar Amount ($), if known

TY $TY $TY $TY $TY $

Section B – Information About Yourself

17.

Name of individual claimant

 

 

18.

Claimant's date of birth (MMDDYYYY)

19.

Last 4 digits of Claimant's SSN or ITIN

 

 

 

 

 

 

 

 

 

20.

Are you currently an IRS employee

Yes

No

21.

Are you the spouse or a dependent of an IRS employee

Yes

No

 

 

 

 

 

 

 

 

22.

Are you currently an IRS contractor

Yes

No

23.

Are you a Federal, State or Local Government employee

Yes

No

 

 

 

 

 

 

 

 

24.

Address of claimant, including ZIP code

 

 

 

 

25.

Telephone number (including area code)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26.

Email address

 

 

 

 

 

 

 

 

 

 

 

 

27.Declaration under Penalty of Perjury I declare that I have examined this application, all accompanying statement and supporting documentation, and, to the best of my knowledge and belief, they are true, correct, and complete

Signature of Claimant

Date

Catalog Number 16571S

www.irs.gov

Form 211 (Rev. 7-2018)

Page 2

Instructions for Form 211, Application for Award for Original Information

General Information: The Whistleblower Office has responsibility for the administration of the whistleblower award program under section 7623 of the Internal Revenue Code. Section 7623 authorizes the payment of awards from the proceeds of amounts the Government collects as a result of the information provided by the whistleblower. A claimant must file a formal claim for award by completing and sending Form 211, Application for Award for Original Information, to be considered for the Whistleblower Program.

Send completed form along with any supporting information to: Internal Revenue Service Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110

Ogden, UT 84404

Instructions for Completion of Form 211:

Question 1 If you have not previously submitted a Form 211 regarding the same or similar non-compliant activities, or the taxpayer(s) identified in this information have no known relationship to the taxpayer(s) identified in a previously submitted Form 211, check the box for “new submission.”

If you are providing additional information regarding the same or similar non-compliant activities, and are identifying additional non- complaint activities by the same taxpayer(s), check the box for “supplemental submission.” If you are identifying additional taxpayers involved in the same or similar tax non-compliance identified on a previously submitted Form 211, and those additional taxpayers are related to the taxpayer(s) identified on a previously submitted Form 211, check the box for “supplemental submission.” If this is supplemental information, list previously assigned claim number(s).

Questions 2 – 5 Information about the Taxpayer – Provide the taxpayer’s name, address, taxpayer identification number – last 4 digits (if known), and the taxpayer’s date of birth or approximate age.

Question 6 If you reported the violation to an IRS employee; please provide the employee’s name, title and the date the violation was reported. If known, provide contact information.

Questions 7 - 8 Indicate the type of tax that has not been paid or the tax liability that has not been reported and describe the alleged violation. Explain why you believe the act described constitutes a violation of the tax laws. Attach all supporting documentation (for example, books and records) to substantiate the claim. If documents or supporting evidence are not in your possession, describe these documents and their location.

Questions 9 - 14 These questions ask how and when you learned of the alleged violation and what relationship, if any, you have to the taxpayer.

Questions 15 – 16 These questions are asking for an estimate of the tax owed and the years/periods that the tax applies.

Questions 17 – 26 Information about the claimant – Provide the claimant’s name, address, date of birth, SSN or ITIN (last 4 digits), email address, and telephone number.

Question 27 Information provided in connection with a claim under this provision of law must be made under an original signed Declaration under Penalty of Perjury. For joint or multiple claimants. Form 211 must be signed by each claimant.

Privacy Act and Paperwork Reduction Act Notice

We ask for the information on this form to carry out the internal revenue laws of the United States. Our authority to ask for this information is 26 USC 6109 and 7623. We collect this information for use in determining the correct amount of any award payable to you under 26 USC 7623. We may disclose this information as authorized by 26 USC 6103, including to the subject taxpayer(s) as needed in a tax compliance investigation and to the Department of Justice for civil and criminal litigation. You are not required to apply for an award. However, if you apply for an award you must provide as much of the requested information as possible. Failure to provide information may delay or prevent processing your request for an award; providing false information may subject you to penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by 26 U.S.C. 6103.

The time needed to complete this form will vary depending on individual circumstances. The estimated average time is 45 minutes. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *[email protected] (please type "Forms Comment" on the subject line) or write to the Internal Revenue Service, Tax Forms Coordinating Committee, SE: W: CAR: MP: T: T: SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.

Send the completed Form 211 to the above Ogden address of the Whistleblower Office. Do NOT send the Form 211 to the Tax Forms Coordinating Committee.

Catalog Number 16571S

www.irs.gov

Form 211 (Rev. 7-2018)
Click for IRS 211 File

File Breakdown

Fact Name Description
Purpose The IRS Form 211 is used to report information about potential tax fraud or tax evasion.
Eligibility Anyone can submit Form 211 if they have credible information regarding tax fraud.
Reward Potential Individuals providing information may be eligible for a reward if the information leads to the collection of taxes, penalties, or interest.
Confidentiality The IRS generally keeps the identity of the informant confidential, but there are exceptions.
Submission Method Form 211 can be submitted by mail to the IRS Whistleblower Office or electronically through certain channels.
State-Specific Forms Some states have their own forms for reporting tax fraud, governed by state tax laws such as California Revenue and Taxation Code Section 19542.

Guide to Using IRS 211

Filling out the IRS 211 form is a straightforward process. Once completed, you will be ready to submit it to the IRS for processing. Follow these steps carefully to ensure accuracy and completeness.

  1. Gather all necessary information, including your personal details, tax identification number, and relevant financial information.
  2. Begin filling out the form by entering your name and address in the designated fields.
  3. Provide your Social Security Number (SSN) or Employer Identification Number (EIN) as required.
  4. Fill in the specific details related to your tax situation as prompted by the form.
  5. Review all entries for accuracy, ensuring that there are no typos or missing information.
  6. Sign and date the form at the bottom to certify that the information provided is correct.
  7. Make a copy of the completed form for your records before submission.
  8. Submit the form to the IRS according to the instructions provided, either electronically or by mail.

Get Answers on IRS 211

What is the IRS Form 211?

The IRS Form 211, also known as the Application for Reward for Original Information, is used to report information about tax law violations. If you have knowledge of someone committing tax fraud or evading taxes, you can submit this form to potentially receive a reward. The information provided must be original and lead to the collection of taxes, penalties, or forfeitures.

Who can file Form 211?

Anyone can file Form 211 if they have original information regarding tax violations. This includes individuals, businesses, and organizations. However, it’s important to note that the information must be specific and credible. The IRS encourages those with knowledge of tax fraud to come forward, as it helps ensure compliance with tax laws.

What information do I need to provide on Form 211?

When filling out Form 211, you will need to provide various details, including:

  1. Your contact information.
  2. A description of the tax violation.
  3. Details about the taxpayer involved, such as their name and address.
  4. Any supporting documents or evidence that can help substantiate your claim.

Be as detailed as possible. The more information you provide, the better the IRS can evaluate your claim.

How is the reward determined?

The IRS determines the reward based on the amount of tax collected as a result of the information you provide. Generally, rewards can range from 15% to 30% of the amount collected. Factors such as the quality and usefulness of the information will also influence the reward amount. Keep in mind that the IRS has the final say on the reward and its distribution.

What happens after I submit Form 211?

Once you submit Form 211, the IRS will review the information. This process can take time, as the IRS needs to verify the details and investigate the claim. You will receive a notification acknowledging your submission, but it may not provide updates on the investigation's progress. If the IRS acts on your information and collects taxes, you will be informed about your reward eligibility.

Common mistakes

Filling out the IRS Form 211 can be a complex process, and errors can lead to delays or complications in receiving an award. One common mistake is failing to provide complete contact information. It is essential to include accurate phone numbers and addresses. Without this information, the IRS may have difficulty reaching the individual for follow-up questions or notifications.

Another frequent error is not signing the form. The IRS requires a signature to validate the submission. An unsigned form may be returned, which can significantly delay the review process. Ensuring that the form is signed and dated is crucial for its acceptance.

People often neglect to include all necessary documentation that supports their claim. The IRS Form 211 requires specific evidence to substantiate the claim for an award. Omitting this documentation can result in a denial of the request. It is advisable to review the requirements carefully and attach all relevant materials.

Some individuals make the mistake of providing inaccurate or misleading information. This can include inflated claims or misrepresentations of facts. Such inaccuracies can lead to serious consequences, including potential legal repercussions. Honesty and accuracy are vital when filling out the form.

Another common oversight is failing to meet the deadline for submission. The IRS has specific time frames within which claims must be filed. Missing these deadlines can result in the forfeiture of the opportunity to receive an award. Individuals should keep track of important dates and plan accordingly.

Inadequate explanations of the claim can also be problematic. The IRS Form 211 requires a detailed description of the information being reported. Vague or unclear descriptions may lead to confusion and could hinder the processing of the claim. Providing thorough and clear explanations is essential.

People sometimes forget to keep copies of their submissions. Retaining a copy of the completed form and any attached documents is important for personal records. This can be useful for future reference and in case of any inquiries from the IRS.

Another mistake involves not following up after submission. Individuals may assume that once the form is submitted, the process is complete. However, it is wise to monitor the status of the claim and respond promptly to any requests for additional information from the IRS.

Some filers fail to understand the eligibility criteria for an award. Misunderstanding these criteria can lead to submitting a claim that does not meet the necessary requirements. It is important to thoroughly review the guidelines provided by the IRS before completing the form.

Lastly, individuals may not seek assistance when needed. Filling out IRS forms can be complicated, and seeking help from a tax professional or legal advisor can help avoid mistakes. Utilizing available resources can lead to a more accurate and successful submission.

Documents used along the form

The IRS Form 211 is essential for individuals seeking a reward for information related to tax fraud. However, there are several other documents that are often used in conjunction with this form to ensure a smooth process. Below is a list of these documents, each playing a vital role in the submission and evaluation of claims.

  • IRS Form 3949-A: This form is used to report suspected tax fraud or tax law violations. It allows individuals to provide detailed information about the fraudulent activity they have observed.
  • IRS Form 14039: Known as the Identity Theft Affidavit, this form is crucial for individuals who believe their personal information has been used fraudulently to file tax returns. It helps the IRS take action against identity theft.
  • Form W-9: This form is used to provide the IRS with your taxpayer identification number. If you are claiming a reward, the IRS may require this form to process any payments.
  • Form 1040: This is the standard individual income tax return form. If your information pertains to a tax return issue, you may need to reference this form to clarify the context of the fraud.

Gathering these documents alongside the IRS Form 211 can help streamline your submission process. Ensure that all information is accurate and complete to avoid delays in processing your claim.

Similar forms

The IRS Form 211 is used to report information related to whistleblower claims. While it serves a specific purpose, there are several other documents that share similarities in function or intent. Here’s a look at six such documents:

  • IRS Form 3949-A: This form is used to report suspected tax law violations. Like Form 211, it allows individuals to provide information that may lead to enforcement actions against tax evaders.
  • IRS Form 14039: This is the Identity Theft Affidavit. It helps individuals report identity theft related to tax filings. Both forms facilitate the reporting of wrongdoing to the IRS.
  • IRS Form 8821: This form authorizes an individual to receive confidential tax information on behalf of a taxpayer. Similar to Form 211, it involves sharing sensitive information with the IRS.
  • IRS Form 8862: This form is used to claim the Earned Income Tax Credit after a prior disallowance. It requires detailed information and documentation, much like the information required in Form 211.
  • IRS Form 8888: This form allows taxpayers to allocate their refund to multiple accounts. While its purpose differs, both forms involve the submission of specific information to the IRS for processing.
  • IRS Form 4506-T: This is a request for a transcript of tax return information. It can be used to verify income or tax filing status, similar to how Form 211 verifies claims of wrongdoing.

Dos and Don'ts

When filling out the IRS Form 211, it’s important to approach the task with care and attention to detail. Here’s a list of five things you should and shouldn't do to ensure your submission is accurate and effective.

  • Do read the instructions carefully before starting. Understanding what is required can save you time and frustration.
  • Do provide all requested information. Omitting details can delay the processing of your claim.
  • Do keep a copy of your completed form for your records. This can be helpful for future reference.
  • Don't rush through the form. Taking your time can help you avoid mistakes.
  • Don't ignore deadlines. Submitting your form on time is crucial for your claim to be considered.

By following these guidelines, you can navigate the process of filling out the IRS Form 211 with greater confidence and clarity.

Misconceptions

Understanding the IRS 211 form can be challenging, and several misconceptions often arise. Here are eight common misunderstandings about this form, along with clarifications to help set the record straight.

  • The IRS 211 form is only for individuals with tax debts. Many believe this form is exclusively for those who owe money to the IRS. In reality, it can be used by anyone seeking to report a claim, including those who have overpaid their taxes.
  • Submitting the IRS 211 form guarantees a refund. Some people think that filling out the form will automatically result in a tax refund. However, the form is merely a request for consideration, and the IRS will review it before making any decisions.
  • You must have a lawyer to file the IRS 211 form. While legal assistance can be beneficial, it is not a requirement. Individuals can complete and submit the form on their own if they feel comfortable doing so.
  • The IRS 211 form can only be submitted electronically. This is not true. The form can be submitted both online and through traditional mail, giving individuals the flexibility to choose their preferred method.
  • There is a strict deadline for filing the IRS 211 form. While there are time limits for certain tax claims, the IRS 211 form does not have a specific deadline that applies universally. It’s important to check the relevant guidelines for your situation.
  • Only certain taxpayers can use the IRS 211 form. This form is available to a wide range of taxpayers, including individuals, businesses, and non-profits. Eligibility is not as limited as some may think.
  • The IRS will reject the form if it is incomplete. While it is important to provide as much information as possible, the IRS may still process the form even if it is not fully complete. They might reach out for additional information instead of outright rejecting it.
  • Filing the IRS 211 form is a complicated process. Although it may seem daunting, many find that the process is straightforward. Clear instructions are provided, and assistance is available if needed.

By addressing these misconceptions, individuals can approach the IRS 211 form with a clearer understanding, allowing for a more informed and confident filing experience.

Key takeaways

Here are some key takeaways about filling out and using the IRS 211 form:

  1. The IRS 211 form is used to report a tax-related issue or concern to the IRS.
  2. Ensure all information is accurate and complete to avoid delays in processing.
  3. Provide your contact information, including a phone number and email address, for follow-up.
  4. Use clear and concise language when describing your issue.
  5. Be specific about the tax year or years related to your concern.
  6. Attach any relevant documents that support your claim or issue.
  7. Keep a copy of the completed form and any attachments for your records.
  8. Submit the form through the appropriate channels as indicated in the instructions.
  9. Monitor your contact information for any communications from the IRS after submission.
  10. Follow up if you do not receive a response within a reasonable time frame.

Completing the IRS 211 form accurately can help facilitate a smoother resolution to your tax issue.