Federal tax rules, forms, addresses, thresholds, contact channels, and procedures can change. This publication links to primary sources so readers can verify the current rule and compare it with the instructions on their own document.
Federal tax administration
Notices and forms
IRS notice explanations, current forms, instructions, transcripts, payment tools, and account information.
Audits and Appeals
IRS examination procedures, taxpayer rights, administrative Appeals, protests, and collection appeal rights.
Collection and payment
The collection process, liens, levies, payment plans, compromise, penalties, and spouse relief.
Business and payroll tax
Employment taxes, business returns, deposits, and Trust Fund Recovery Penalty information.
Independent help and court procedure
The Taxpayer Advocate Service is an independent organization within the IRS. Its public materials cover taxpayer rights, qualifying assistance, local offices, and Low Income Taxpayer Clinics. The United States Tax Court publishes its own case-starting information, forms, rules, and orders.
How to verify a source
- Check the domain and page owner. IRS pages use irs.gov; the U.S. Tax Court uses ustaxcourt.gov.
- Confirm the form or publication revision and open the current instructions from the official page.
- Compare the page with the notice number, tax period, response channel, and address printed on the controlling document.
- Preserve a copy of any completed form, supporting attachment, payment, and objective delivery proof.
Official sources to verify
Rules, forms, addresses, thresholds, and deadlines can change. Check the current official page and the instructions printed on your own document before acting.
- IRS notices and lettersOfficial government, court, or taxpayer-assistance source.
- Taxpayer Bill of RightsOfficial government, court, or taxpayer-assistance source.
- IRS auditsOfficial government, court, or taxpayer-assistance source.
- IRS Independent Office of AppealsOfficial government, court, or taxpayer-assistance source.
- Appeals at a glanceOfficial government, court, or taxpayer-assistance source.
- IRS Topic 201: the collection processOfficial government, court, or taxpayer-assistance source.
- IRS Publication 594: The Collection ProcessOfficial government, court, or taxpayer-assistance source.
- IRS Publication 1660: Collection Appeal RightsOfficial government, court, or taxpayer-assistance source.
- IRS payment plansOfficial government, court, or taxpayer-assistance source.
- IRS Offer in CompromiseOfficial government, court, or taxpayer-assistance source.
- IRS penalty reliefOfficial government, court, or taxpayer-assistance source.
- IRS innocent spouse reliefOfficial government, court, or taxpayer-assistance source.
- IRS forms and instructionsOfficial government, court, or taxpayer-assistance source.
- Get an IRS tax transcriptOfficial government, court, or taxpayer-assistance source.
- IRS business and self-employed resourcesOfficial government, court, or taxpayer-assistance source.
- IRS employment taxesOfficial government, court, or taxpayer-assistance source.
- Employment taxes and the Trust Fund Recovery PenaltyOfficial government, court, or taxpayer-assistance source.
- Understanding a federal tax lienOfficial government, court, or taxpayer-assistance source.
- IRS levy informationOfficial government, court, or taxpayer-assistance source.
- Revocation or denial of passport for unpaid taxesOfficial government, court, or taxpayer-assistance source.
- Taxpayer Advocate ServiceOfficial government, court, or taxpayer-assistance source.
- Find a local Taxpayer Advocate Service officeOfficial government, court, or taxpayer-assistance source.
- Low Income Taxpayer ClinicsOfficial government, court, or taxpayer-assistance source.
- 2026 Low Income Taxpayer Clinic list (Publication 4134)Official government, court, or taxpayer-assistance source.
- IRS Taxpayer Assistance Center locatorOfficial government, court, or taxpayer-assistance source.
- United States Tax CourtOfficial government, court, or taxpayer-assistance source.
- U.S. Tax Court: starting a caseOfficial government, court, or taxpayer-assistance source.
- IRS: choosing a tax professionalOfficial government, court, or taxpayer-assistance source.
- IRS enrolled agent informationOfficial government, court, or taxpayer-assistance source.
- USAGov state and local tax helpOfficial government, court, or taxpayer-assistance source.