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The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS
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https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

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https://www.irs.gov/irb/2025-01_IRB
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents

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https://www.irs.gov/publications/p519
What forms must I file and when and where do I file them

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https://www.irs.gov/node/49746
This revenue procedure provides the exclusive simplified methods for taxpayers to request relief for late S corporation elections, ESBT elections, QSST elections, QSub elections, and late corporate classification elections which the taxpayer intended to take effect on the same date that the taxpayer intended that an S

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https://www.irs.gov/instructions/iw7
We moved ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR) from How To File to Reminders, made clarifying changes in the text, and revised the title to ITIN not needed for estimated tax payments or extensions