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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

Here's how you know

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

Here's how you know

https://www.irs.gov/publications/p505
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS