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Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

Get answers to common questions about making payments with Direct Pay, including payment types accepted, identity verification, and confirmation your payment was made.

May 3, 2022 ¡ª The Commissioner speaks before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.

April 21, 2022 ¡ª The Commissioner speaks before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations.

May 18, 2022 ¡ª The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.

Find tax-related news and legal guidance from the IRS about the Affordable Care Act, including statistics, videos, webinars and podcasts.

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.

Listed transactions, with citations of published guidance, regulations, or court cases.

Memorandum of understanding between the competent authorities of the Kingdom of Belgium and the United States of America

November 10, 2022 ¡ª We are on the brink of an exciting new era for the IRS, one that is desperately needed to transform the agency to improve taxpayer service and ensure fairness in tax compliance.