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Calculate, pay or remove the Failure to File Penalty when you don¡¯t file your tax return by the due date.

Non-precedential legal advice re: Section 280C(c)(3) - Guidance on Reduced Credit for Increasing Research Activities

Some unenrolled preparers are exempt from the Annual Federal Tax Refresher (AFTR) course requirement because of their completion of other recognized state or national competency tests.

Find out the latest news affecting enrolled agents.

Through October 2025 taxpayers may use email to communicate with the IRS when working with a specific IRS employee on an ongoing case. Taxpayers can respond securely to emails from these employees or initiate emails if they follow certain procedures to protect their personal information.

This page contains Interim Guidance that is currently in effect but has not yet been published in the Internal Revenue Manual (IRM). It is organized by business process. (Published guidance is contained in the applicable business process of the IRM.)

Assessment and abatement of penalties and interest.

This page provides access to recently approved Delegation Orders and Policy Statements. These are documents that have not yet been incorporated into the Internal Revenue Manual (IRM).

1993 American Statistical Association Conference

Disciplinary sanction - Internal Revenue Bulletin, final agency decisions (FADs), search for disciplined tax professionals, OPR's case dispositions, and guidance on restrictions during suspension or disbarment.