Natural gas is found in deep underground rock formations or associated with other hydrocarbon reservoirs in coal beds and as methane clathrates. Petroleum is another resource and fossil fuel found in close proximity to and with natural gas.
Complete IRS Form 8379, which you can obtain by calling the IRS toll-free at (800) 829-3676 or by downloading the form from the IRS website at http://www.irs.gov/pub/irs-pdf/f8379.pdf. For assistance with completing the form, call your local IRS office or the IRS toll-free number (800) 829-1040.
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