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This section provides a brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.

Find recent guidance, frequently asked questions, forms and publications, mini-courses and other 403(b) resources.

Definition of an exempt operating foundation that is not subject to the tax on investment income.

Governmental plans under Internal Revenue Code Section 401(a) - Recent developments

Tax Tip 2023-79, June 12, 2023 ¡ª When taxpayers disagree with the IRS¡¯s decision on their tax situation, they can submit a written request to have the IRS Independent Office of Appeals review the decision. The goal of Appeals is to resolve tax disputes outside of the courtroom in a way that is fair and impartial and encourages voluntary compliance with tax law.

Get identity theft help for individual taxpayers.

Description of how the IRS processes applications for recognition of exemption under Code section 501(a) (other than section 501(c)(3)).

IR-2022-78, April 11, 2022 ¡ª The Internal Revenue Service today reminded all taxpayers ¨C particularly those who are identity theft victims ¨C of an important step they should take to protect themselves from tax fraud.

Review government plans under Internal Revenue Code section 401(a), who the plans cover, the types of plans and information updates.

Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity.