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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
from the top result below
https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS
https://www.irs.gov/publications/p225
This publication explains how the federal tax laws apply to farming
https://www.irs.gov/publications/p509
Individuals can make a variety of tax payments, including estimated tax payments and paying a balance due on your return, using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS individual tax account
https://www.irs.gov/publications/p334
334, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/instructions/i1120f
Section 1062 allows taxpayers to elect to pay the net income tax attributable to the gain from the sale or exchange of qualified farmland property to qualified farmers in four equal annual installments
https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/irb/2025-01_IRB
2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings
https://www.irs.gov/newsroom/irs-simplifies-penalty-relief-introduces-automatic-process-for-eligible-taxpayers
“Automatic Exemption from Penalty reflects the IRS’ commitment to making the payment of taxes owed simpler and more consistent,” said IRS Chief Executive Officer Frank J
https://www.irs.gov/zh-hant/irm/part5/irm_05-009-007r
9, Bankruptcy and Other Insolvencies, contains the IRS's position, procedures, information, instructions, guidance, and refer