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A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.

Questions and answers relating to the filing of Form 8038-CP

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 ready to file your taxes. See tips that can make filing taxes easier next year. Learn about tax law changes, how to view your tax account information online, and ways to get help.

Who needs a PTIN, sample scenarios, SSN requirements, and non-signing/supervised preparers.

IRS has information that is different from what you reported on your tax return. IRS CP3219A Notice explains how we calculated your tax. You may challenge this in U.S. Tax Court.

This Issue Snapshot focuses on underfunded single-employer defined benefit plans that are subject to IRC Section 430, are covered by Title IV of ERISA, and have been terminated in a standard termination under ERISA Section 4041(b).

IRC Section 104 provides an exclusion from taxable income with respect to lawsuits, settlements and awards. obÌåÓýever, the facts and circumstances surrounding each settlement payment must be considered.

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

Topic no. 858, Alien tax clearance