IRS Help and Resources
Many times tax issues arise that need additional technical guidance to solve. The Internal Revenue Service (IRS) provides a vast amount of information on its website. One particularly useful section is IRS Guidance, which contains several sections that allow taxpayers to research tax questions using mostly primary sources.
Per the IRS, website categories for research include:
This is the starting point to understand basic IRS rules. This section provides a brief description of the various types of IRS publications including regulations, revenue rulings, revenue procedures, private letter rulings, technical advice memorandums, notices and announcements.
IRS releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin.
In addition to the regulations that interpret the tax laws, there are links to various technical resources.
The codified collection of U.S. laws on income, estate and gift, employment and excise taxes, plus administrative and procedural provisions.
Rulings or determinations issued by the IRS, including Technical Advice Memoranda and Chief Counsel Advice. Sorted by most recent publication number, the listing may also be sorted by Uniform Issue List codes.
A collection of links to published guidance, rulings, administrative manuals and other items.
These resources are very technical in nature, but if you have a need for technical guidance, this is a great tax resource available for free from the IRS.