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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
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https://www.irs.gov/publications/p17
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/irb/2025-01_IRB
The IRS Mission
Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all
https://www.irs.gov/publications/p225
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https://www.irs.gov/publications/p519
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https://www.irs.gov/publications/p541
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https://www.irs.gov/node/49746
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https://www.irs.gov/affordable-care-act/affordable-care-act-tax-provisions
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https://www.irs.gov/publications/p970
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https://www.irs.gov/forms-pubs/about-form-1041
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https://www.irs.gov/instructions/i8864
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https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
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https://www.irs.gov/instructions/i1120f
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https://www.irs.gov/compliance/criminal-investigation/program-and-emphasis-areas-for-irs-criminal-investigation
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https://www.irs.gov/es/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/vi/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/zh-hant/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/ko/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/ht/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/ru/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments
https://www.irs.gov/publications/p334
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https://www.irs.gov/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/ht/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/vi/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024
https://www.irs.gov/e-file-providers/e-file-for-business-and-self-employed-taxpayers
The listing of approved business e-file providers contains links to each company's web site as well as addresses and phone numbers
https://www.irs.gov/newsroom/dirty-dozen-taking-tax-advice-on-social-media-can-be-bad-news-for-taxpayers-schemes-circulating-involving-tax-forms
gov, official IRS social media accounts, or other government sites to fact check information
https://www.irs.gov/businesses/corporations/qualified-intermediary-program
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https://www.irs.gov/individuals/deceased-person
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