Follow the evidence
Primary tax resources
A reading list of the sources behind the guides. Check current instructions before acting.
Go directly to the source.
These public resources support the guides in this publication. They are useful places to verify current procedures, forms, and requirements. Follow the source that fits your question and confirm how it applies to your facts.
Employment taxes ↗www.irs.gov
Correcting employment taxes ↗www.irs.gov
Get your tax records and transcripts ↗www.irs.gov
Taxpayer Bill of Rights ↗www.irs.gov
Choosing a tax professional ↗www.irs.gov
Understanding your IRS notice or letter ↗www.irs.gov
Payment plans; installment agreements ↗www.irs.gov
Offer in compromise ↗www.irs.gov
Temporarily delay the collection process ↗www.irs.gov
Collection financial standards ↗www.irs.gov
Penalty relief ↗www.irs.gov
Administrative penalty relief ↗www.irs.gov
Independent Office of Appeals ↗www.irs.gov
Keep the source and your facts together.
Write down the form or notice number, relevant tax year, response date, and the question you need answered. A resource page provides general instructions; it does not replace a review of your own records.