Use this directory to move from a general question to the official owner of the procedure. Read the controlling notice or form first, because it may name a specific address, fax, account tool, office, hearing request, or court path.
Records and account questions
Start with the IRS notice-and-letter directory, current forms and instructions, and official transcript access. Match the taxpayer, entity, tax form, and period before interpreting a balance or proposed adjustment.
Audits, Appeals, and court
Use IRS examination pages for audit process, the Independent Office of Appeals for administrative review, and the U.S. Tax Court for its own filing information. A court petition path and an ordinary IRS reply are not interchangeable.
Collection and payment
Review the IRS collection process, payment plan, Offer in Compromise, lien, levy, penalty, and collection-appeal pages. Compare current requirements with the exact notice rights before choosing an option.
Local and independent help
Use the IRS office locator for available in-person federal services, the Taxpayer Advocate Service for qualifying hardship or system problems, and the current Low Income Taxpayer Clinic directory for clinics subject to eligibility and capacity.
Choosing a private professional
Verify credentials and relevant experience directly. Obtain written scope, staffing, fees, exclusions, communication, and secure document-exchange terms. Reject guarantees or a personal outcome promised before the file is reviewed.
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.