Legal advice issued by associate chief counsel

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.
Legal Guidance (Authoritative)
Tax Professionals

Dispute resolution

Learn about dispute resolution options for large business and international U.S. taxpayers.
General Information

Acceptance agents - Texas

A listing of acceptance agents in the state of Texas.
General Information
Nonresidents

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

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

Written Testimony of Charles P. Rettig, Commissioner, Internal Revenue Service, before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations

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

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

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

Special issues for employers: Taxation and deductibility of tax credits

Find answers to questions about special issues for employers for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including: taxation and deductibility, interaction of FFCRA tax credits with other tax credits, use of third-party payers and other issues.
General Information

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: Determining the Amount of the Tax Credit for Qualified Sick Leave Wages

Determining the Amount of the Tax Credit for Qualified Sick Leave Wages FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Tax credits for paid leave under the American Rescue Plan Act of 2021: General information

General information FAQs about tax credits for paid leave under the American Rescue Plan Act of 2021
General Information

SOI Tax Stats - 2005 Metadata for U.S. possessions corporation returns

2005 Metadata for U.S. Possessions Corporation Returns
About IRS
Tax Professionals