ACC 4301: Federal Income Tax I

The official website of the Internal Revenue Service (IRS). The IRS was created to administer and enforce the internal revenue laws based on the Treasury's authority per Internal Revenue Code (IRC) Section 7801. The mission of the IRS is to help Americans understand and meet their tax responsibilities in addition to enforcing the law consistently and fairly.

For anyone not familiar with the inner workings of tax administration, the array of IRS guidance may seem, well, a little puzzling at first glance. To take a little of the mystery away, here's a brief look at seven of the most common forms of guidance.

Different sources provide the authority for tax rules and procedures. Here are some sources that can be searched online for free.

The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

The IRM details the policies, delegations of authorities, procedures, instructions and guidelines for daily operations for all IRS organizations.

The latest versions of IRS forms, instructions, and publications. View more information about Using IRS Forms, Instructions, Publications and Other Item Files.

The Internal Revenue Service (IRS) Data Book is published annually by the IRS and contains statistical tables and organizational information on a fiscal year basis. The report provides data on collecting the revenue, issuing refunds, enforcing the law, assisting the taxpayer, and the budget and workforce.

The Freedom of Information Act (FOIA) Library provides a comprehensive list of documents and other information available electronically on IRS.gov.

IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110.