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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
If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can visit TIGTA
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
The IRS will waive a portion of the penalty imposed under section 6655 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland to qualified farmers for which an election under section 1062(a) is properly made
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
Employees in functions other than SB/SE may refer to this section when working with a taxpayer that has filed an insolvency proceeding